Section 3(2)(a) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976

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State of Chattisgarh - Subsection

Section 3(2)(a) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976

(a)There shall be levied an entry tax on the entry into any local are-for consumption, use or sale therein,-

(i)[ of such goods specified in Schedule II or Schedule III, other than motor vehicles, on which entry tax is not leviable under the provisions of sub-section (1); and] [Substituted by Act No. 7 of 1999 (w.e.f. 1-5-1999).]

(ii)[ such tax may be notified by the State Government shall be levied from such persons or class of persons, to whom the provisions of sub-section (1) do not apply, and thereupon the tax so notified, shall be paid by such person or class of persons :] [Substituted by C.G. Act No. 6 of 2014, dated 20.3.2014.]

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State of Chattisgarh - Subsection

Section 3(2)(a) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976