Section 4A in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
4A. [ Provision for entry tax at enhanced rate on certain goods consumed or used in manufacture of other goods [and on packing materials] [Inserted by Act No. 67 of 1976 .(w.e.f. 31-12-1976).].
(1)The State Government may, by notification, specify the local area or areas and [the goods] [Substituted by Act No. 36 of 1997 (w.e.f. 1-10-1997).] which arc used or consumed in such local area or areas mainly for the manufacture of other goods [or as packing materials] [Inserted by C.G. Act No. 17 of 2001 (w.e.f. 4-9-2001).] and may direct that, [as from the date specified in the notification and in such manner as may be prescribed] [Substituted by C.G. Act No. 24 of 1978 (w.e.f. 1-10-1978).], the entry tax payable by a dealer under this Act shall be charged on his taxable quantum relating to such goods at a rate not exceeding [ fifty] [Inserted by C.G. Act No. 17 of 2001 (w.e.f. 4-9-2001).] per centum as may be specified in such notification notwithstanding anything to the contrary contained in Section 4.(2)[ On the issue of the notification under sub-section (1), entry tax shall not be chargeable and payable on such goods at any other rate mentioned in any other provisions of this Act.] [Substituted by Act No. 11 of 1995 (w.e.f. 1-4-1995).]
