Section 3(5) in The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002
(5)Notwithstanding anything contained in sub-section (1) or (2), no tax shall be levied on the specified goods, imported by a dealer registered under the [Value Added Tax Act] [These words were substituted for the words 'Sales Tax Act' by Maharashtra 32 of 2006, Section 34(b), (w.e.f. 20.6.2006).] who brings such goods into any local area for the purpose of resale in the State or sale in the course of inter-State trade or commerce or export out of the territory of India:Provided that, if any such dealer, after importing the specified goods for the purpose of resale in the State or sale in the course of inter-State trade or commerce or export out of the territory of India, consumes such goods in any form or deals with such goods in any other manner except reselling the same, he shall inform the assessing authority before the 25th day of the month, succeeding the month in which such goods are so consumed or dealt with and pay the tax, which would have been otherwise leviable under sub-section (1) or (2):[Provided further that, a sale in the course of inter-State trade or commerce or resale in the State shall not include a sale to which clause (b) of section 3 or, as the case may be sub-section (2) of section 6 of the Central Sales Tax Act, 1956, applies.] [This proviso was added by Maharashtra 13 of 2004, Section 59.]
