Section 4(2) in Sikkim Transport Infrastructure Development Fund Act, 2004
(2)The cess leviable under sub-section (1) shall be payable by the 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.] who sells [or consumes for self or utilizes for commercial purpose or consumes 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,] [Inserted by Act No. 3 of 2006.] such goods in Sikkim.
