Section 4(8) in Uttarakhand Tax on Entry of Goods Into Local Areas Act, 2008
(8)Where tax in respect of entry of any goods into a local area is payable and has been so paid by the agent, the principal shall not be liable for payment of tax and likewise where tax, in respect of entry of any goods into a local area, is payable and has been so paid by the principal, the agent shall not be liable for payment of tax.
