Section 3 in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
3. Levy of Tax.
- [(1) Subject to the provisions of this Act, tax shall be levied and collected a tax on the entry of any goods into any local area for consumption, use or sale therein. [The Tax on such goods shall be at such rate or rates as may be fixed by Government by notification, on the purchase value of goods not exceeding the tax payable for the goods as per the [Schedule to the Kerala General Sales Tax Act, 1963 or the Kerala Value Added Tax Act, 2003] [Substituted by Act 23 of 1996 w.e.f. 29-7-1996.]]]Provided that no tax shall be levied and collected in respect of any motor vehicle which was registered in any Union Territory or any other State under the provisions of Motor Vehicles Act, 1988 (Central Act, 59 of 1988), prior to a period of fifteen months or more from the date on which it is registered in the State:Provided further that no tax shall be levied and collected in respect of any [goods] [Substituted by Act 23 of 1996 w.e.f. 29-7-1996.] which is the property of the Central Government or which is used exclusively for purposes relating to the defence of India.(2)The tax shall be payable by the importer in such manner and within such time as may be prescribed.
