State Act

9

Section 9. Applicability of the provisions of the Mizoram Value Added Tax Act, 2005

The Mizoram Entry Tax Act, 2015

Act no. 8 of 20152015Repealed 1 July 2017Mizoram (State Act)

This Act was repealed on 1 July 2017 by the Mizoram Goods and Services Tax Act, 2017 (Act No. 6 of 2017), s.174(1)(iii); it may still apply to matters that began before then.

9. Subject to the provisions of this Act and Rules made thereunder, sections – 21, 22, 23, 24, 25, 27, 28, 30, 31, 32, 33, 34, 36, 37, 38, 39, 40, 43, 44, 45, 46, 47, 48, 49, 50, 52, 55, 56, 57, 58, 59, 60, 61, 62, 64, 65, 66, 67, 68, 70, 71, 72, 73, 74, 75, 76, 78, 79, 82, 83, 85 of the Mizoram Value Added Tax Act, 2005 and the Rules, Orders or Notifications issued thereunder shall mutatis mutandis apply to an importer in respect of the entry tax levied and payable under this Act, as if those sections were mutatis mutandis incorporated in this Act and the Rules framed and orders and Notifications issued under those sections were mutatis mutandis issued under the relevant sections so incorporated under this Act.