Section 3 in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
3. Incidence of tax.
(1)Subject to the provisions of this Act, on and from the 1st day of September, 2001, there shall be levied and collected on the entry of specified goods into a local area, a tax on the purchase value thereof at such rates as may be fixed by the State Government by notification in the Official Gazette, but not exceeding the maximum rates specified in [column 3] [Substituted for 'column 4' by Gujarat 5 of 2006, dated 2nd March, 2006] of the schedule; and different rates may be fixed for different specified goods.(1A)[ Subject to such conditions as it may impose, the State Government may, if it is necessary so to do in the public interest to redress an inequitable situation or for sufficient and reasonable cause for removing discrimination between goods entering into the local areas from any place outside the State but not being a place outside the territory of the Union of India, for consumption, use or sale therein and goods manufactured or produced in the State, specify by notification in the Official Gazette, such other goods as the specified goods.] [Inserted by Gujarat 7 of 2008, dated 29th March, 2008 (w.e.f 01-04-2008)](2)The tax shall be payable and paid by an importer in such manner and within such time as may be prescribed.(3)The tax shall be addition to the tax levied and collected as octroi by a municipal corporation of a city constituted under the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949) or any other local authority, as the case may be, within its local area.
