Section 3(4) in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010
(4)Notwithstanding anything contained in sub-sections (1), (2) or (3), no tax under this section shall be levied -(i)in respect of the goods specified in Schedule-I;(ii)in respect of the goods on which Value Added Tax has been paid or has become payable to the State, except goods specified at Sr. Nos. 6 and 7 of Schedule-II [when such goods are used in manufacturing, processing, conversion, job-work, assembling, packing or captive generation of power] [Inserted by Act No. 2 of 2017, dated 9.2.2017.];(iii)in respect of goods specified in Schedule-II, which after entry into a local area are sold in the same form outside the State or in the course of inter-State trade or commerce or in the course of export out of the territory of India; and(iv)in respect of goods on the entry of which it is proved to the satisfaction of the Assessing Authority that such goods have already been subjected to tax under this Act:Provided that if any dealer who has effected entry of any goods specified in Schedule-II into a local area for the purpose of re-sale, consumes such goods in any form or deals with such goods in any other manner, except reselling the same, he shall be liable to pay tax in respect of such goods:Provided further that notwithstanding anything contained in this Act, where a dealer liable to pay tax under this Act in the course of his business, purchases goods from a person or a dealer other than a registered dealer who has effected entry of such goods into the local area prior to such purchase, the tax shall be paid by the dealer who has purchased such goods.Explanation. - For the purpose of this sub-section the entry of goods into a local area for consumption or use therein in the execution of a works contract shall be deemed to be the entry of goods in the course of business and the person who has effected the entry of such goods into a local area shall be deemed to be a dealer.
