Section 3(2) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
(2)(a)There shall be levied an entry tax on the entry into any local are-for consumption, use or sale therein,-(i)[ of such goods specified in Schedule II or Schedule III, other than motor vehicles, on which entry tax is not leviable under the provisions of sub-section (1); and] [Substituted by Act No. 7 of 1999 (w.e.f. 1-5-1999).](ii)[ such tax may be notified by the State Government shall be levied from such persons or class of persons, to whom the provisions of sub-section (1) do not apply, and thereupon the tax so notified, shall be paid by such person or class of persons :] [Substituted by C.G. Act No. 6 of 2014, dated 20.3.2014.]Provided that entry tax under this sub-section shall not be levied on the entry of such goods, if it is proved to the satisfaction of the Assessing Authority that such goods have already been subjected to entry tax or that the entry tax is liable to be paid by any other person or dealer under this Act.(b)Copy of every such notification shall be laid on the table of the Legislative Assembly.
