Section 4   [ View Judgements ]

Amendment of section 4-A

In section 4-A of the Principal Act,-

(i) for the marginal heading, the following marginal heading shall be substituted, namely:-

"Provision for entry tax at enhanced rate on certain goods purchased for use or consumption."

(ii) for sub-section (1), the following sub-section shall be substituted, namely:-

"(1) Notwithstanding anything to the contrary contained in this Act, the State Government may, by notification, specify the local area or areas and the goods which are purchased for use or consumption but not for sale therein and may direct that, as from the date specified in the notification and in such manner as may be specified therein, the entry tax payable by a dealer under this Act shall be charged on the value of such goods at a rate not exceeding thirty per centum as may be specified in such notification:

Provided that if the goods are purchased from a registered dealer on which entry tax is payable or paid by the selling registered dealer, entry tax at a differential rate by which the rate notified under this section exceeds the rate specified in Schedule II, shall be charged."

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