(3)Notwithstanding anything contained in sub-section (1) and (2), but subject other provisions of this Act, there shall be levied and collected a tax on the entry of any motor vehicle into any local area for use of sale therein which is liable or registration in the State of Orissa under the Motor Vehicles Act, 1988 and rate of tax shall be at such rate or rate as may be specified by the State Government by notification on the purchase value of such motor vehicle.[Explanation. - For the removal of doubts, it is hereby declared that where any scheduled goods have been subjected to the levy of Octroi under the Orissa Municipal Act, 1950 prior to the commencement of this Act for entry into any local area, those goods shall not be subjected to the levy of entry tax under this Act for their entry into that area on or after such commencement.] [Added by Act No. Orissa 5 of 2000, dated 24.7.2000]
