Section 3(2) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(2)The tax levied under sub-section (1) shall be paid by the importer :Provided that an importer shall not be liable to pay tax so long as the aggregate value of taxable goods he brings into or receives on their entry into any local area does not, in a year, exceed ten lakh rupees or such other sum as the State Government may, by notification, specify:Provided further that an importer who has once become liable to pay tax under this Act shall continue to be so liable until the expiry of three consecutive years during each of which the aggregate value of any taxable goods he brings into or receives on their entry into any local area does not exceed the amount specified in the first proviso to this sub-section.Explanation. - Where the goods are received on its entry into a local area by a person other than an importer, the importer, if any, who further receives the goods from such person shall be deemed to have received the goods on entry into the local area.Provided further that an importer who incurred liability for payment of tax under the old Act, whose certificate of registration continues to be intact till the time of repeal of the old Act, shall continue to be so liable for tax under this Act as well.
