Section 4(1) in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
(1)Where an importer of a motor vehicle liable to pay tax under this Act, being a dealer in Motor vehicles, becomes liable to pay tax under the General Sales Tax Act and additional sales tax under the Tamil Nadu Additional Sales Tax Act, 1970 (Tamil Nadu. Act XIV of 1970) by virtue of the sale of such motor vehicle, then his liability under those Acts shall be reduced to the extent of tax paid under this Act.
