Section 3 in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
3. Levy of Tax.
(1)There shall be levied, collected and paid to the State Government a tax on entry of any goods brought into a local area, for consumption, use or sale therein, with effect from such date and at such rates, not exceeding [Sixty five percent] [Substituted 'twenty percent' by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.] of the value of the goods, as may be specified by the State Government, by notification in the official Gazette, and different dates and different rates may be specified in respect of different goods or different class of goods or different local areas.(2)The entry tax shall be levied on taxable purchase value of the goods, so however that in case where it is not possible to determine the taxable purchase value of goods, the Entry tax shall be levied on taxable market value of goods.(3)The tax levied under sub-section (1), shall be paid by every registered dealer or a dealer liable to get himself registered under this Act [or by a person or class of persons liable to pay tax under this Act] [Inserted by Rajasthan Act No. 15 of 2005, dated 20.5.2005.] who brings or causes to be brought into a local area, the goods whether on his own account or on account of his principal or any other person or who takes delivery or is entitled to take delivery of such goods on its entry into a local area.
