Section 4 in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
4. Incidence of Tax.
- (l) On the commencement of this Act, every dealer whose annual turnover of import of goods, liable to tax under this Act, made,-(i)during the year ending on 31st March, 1999, or(ii)during any year commencing on 1st April sub-sequent to the year mentioned in clause (i), exceeds rupees one lac, shall be liable to get himself registered as a dealer in the manner as may be prescribed, and be liable to pay tax on the taxable purchase value of the goods.(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.](2)Every person who is registered under this Act shall continue to be liable to pay tax until his registration is duly cancelled.(3)[ Notwithstanding anything contained in sub-Section (1), a person or class of persons who imports goods, as may be notified by the State Government, shall be liable to pay tax on the taxable purchase value of such goods, however, entry tax under this sub-section shall not be levied on the entry of such goods, if it is proved to the satisfaction of the officer empowered under Section 31, that such goods have already been subjected to levy of entry tax or that the entry tax is liable to be paid by any other person or dealer under this Act.] [Inserted by Rajasthan Act No. 15 of 2005, dated 20.5.2005.]
