Section 3(1) in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962

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State of Manipur - Subsection

Section 3(1) in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962

(1)There shall be levied and collected from every dealer a tax on all sales effected by him of the following goods at such rates as may be fixed by the Central Government, from time to time, by notification in the Official Gazette, not exceeding the rates specified below:-

(i) motor spirit (except diesel oil and internal combustion oils other than petrol).	eight naye paise per litre.
(ii) lubricant.	nine naye paise per litre.
(iii) diesel oil and internal combustion oils other than petrol.	seven naye paise per litre.
(iv) crude oil.	one naya paisa per litre.

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State of Manipur - Subsection

Section 3(1) in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962