The State Finance Department notified that, in exercise of powers conferred by sub section 3 of Section 3A of the Nagaland (Sale of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation Act, 1967 (as amended), the overall incidence of Value Added Tax (VAT) on "Diesel" and "Petrol and other Motor Spirit" sold within the State of Nagaland has been to reduced by Rs.