TaxTMI 
TaxTMI 
Amendments in notification of the Government of Sikkim in the Department of Finance, Revenue & Expenditure, No.2/2017-State Tax (Rate), dated the 30th June, 2017
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....f Finance, Revenue & Expenditure, No.2/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Sikkim, Extraordinary, vide number 281, dated the 6th July, 2017, namely:- In the said notification, - (1) in the Schedule, (i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: - "8 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods, fresh or chilled 9 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled] other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those ....
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.... conditions as in the ANNEXURE I ]" ; (vi) after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]" ; (vii) in S. No. 46, in column (3), for the words "fresh or chilled" the words "fresh or chilled, dried" shall be substit....
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....tries relating thereto, the following serial number and the entries shall be inserted, namely: - "87A 1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets" ; (xii) after S. No. 93 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "93A 1404 90 60 coconut shell, unworked"; (xiii) in S. No. 94, for the entry in column 3, the entry "Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar" shall be substituted; (xiv) in S. No. 103, for the entry in column (3), the entry "Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking orfree flowing agent....