Section 4(1) in Sikkim Transport Infrastructure Development Fund Act, 2004
(1)There shall be levied and collected, for the purposes of this Act, a cess on every sale [or self consumption, or utilization for commercial purpose or consumption in the process of manufacturing of goods, or execution of works contract, or operation of machine, equipment or motor vehicles employed for any commercial activities, by importing from outside the State, by making purchase or otherwise] [Inserted by Act No. 3 of 2006.] in Sikkim by any person [or the State or Central Government including department of other States situated in Sikkim, any local body, any authority or Corporation, established by or under any statute and any State or Central Government undertaking] [Inserted by Act No. 3 of 2006.] of goods, specified in column (2) of the First Schedule, which have not been purchased by such person in Sikkim, at the rate specified in the corresponding entry in Column (3) of the said Schedule.
