Section 6A in Sikkim Ecology Fund and Environment Cess Act, 2005
6A. [ Point of levy, and remittance of cess in certain cases. [Inserted by Act No. 5 of 2008, dated 10.04.2008.]
(1)The cess payable on sales of goods specified in Schedule II by a registered dealer shall be levied only once at the first stage or point of sales occurred in Sikkim after such goods are brought or imported from outside Sikkim.(2)The persons referred to in clause (b) of subsection (1) of section 5, but excluding individuals, whoever brings or imports into Sikkim from outside Sikkim goods specified in Schedule II to the Act, for own use and consumption or for whatsoever purpose other than sales, shall remit the cess to the appropriate Head of Revenue at such stage, within such time and in such manner as prescribed or as may be prescribed.]
