Section 4(1) in The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002
(1)(a)Every importer, who is liable to pay tax under this Act, shall, if he is a dealer registered or liable for registration under the Sales Tax Act, within such time as may be prescribed for the purpose, make an application in the prescribed form for registration under this Act to the assessing authority.(b)An importer, other than a dealer covered by clause (a) shall, if the value of the specified goods imported by him at any time in a financial year exceeds rupees ten thousand, within such time and in such form as may be prescribed, make an application for registration under this Act to the assessing authority.
