Section 4(1A) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(1A)[ Every person who, in the course of business, whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area, or takes delivery or is entitled to take delivery into a local area of ,any goods in pursuance of sale or purchase effected through electronic media shall be liable to pay tax on the taxable purchase value of the goods.] [Inserted by Rajasthan Act No. 5 of 2016, dated 9.4.2016.]
