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[Cites 0, Cited by 0] [Section 26] [Entire Act]

State of Sikkim - Subsection

Section 26(1) in Sikkim Sales Tax Act, 1983

(1)The State Government may, by notification, set up and erect in such manner as it may deem fit, check posts and barriers at any place in the State, at which all persons vehicles or other means of transporting goods intended for sale may be detained, intercepted or searched to prevent evasion of tax under this Act.