Section 4(2) in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(2)The amount of tax leviable under this Act shall subject to such conditions as may be prescribed, be reduced to the extent of the amount of tax paid, if any under the law relating to General Sales Tax [or Central Sales Tax] [These words were inserted by Maharashtra 29 of 1994, Section 27.] as may be in force in any other State or Union Territory by an importer who, not being a dealer in motor vehicles, had purchased the motor vehicle for his own use in that State.
