Section 3 in The Terminal Tax (Assessment and Collection) on the Goods Exported from Madhya Pradesh Municipal Limits, Rules, 1996
3.
Every person, businessman, establishment and the licence holder under the Madhya Pradesh Krishi Upaj Mandi Adhiniyam, 1971 (No. 24 of 1973), shall be responsible to collect the terminal tax or the goods at (he rate specified in the Scheduled, if he himself exports any goods as shown in the Schedule or sale for the purpose of export.
