Section 4(1) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(1)Entry tax at the concessional rate mentioned in clause (i) of the first proviso to sub-section (1) of Section 4 shall be charged subject to the following conditions :-](i)[x x x] [Omitted by Notification No. A-5-19-1982 (23)-ST-V, dated 2-5-1984.] entry tax at the concessional rate shall be charged only if the entry of goods specified in Schedule II or Schedule III, as the case may be, is effected by a dealer registered under the Vanijyik Kar Adhiniyam;(ii)the goods entered into a local area by a registered dealer for use as raw material are specified as such in his certificate of registration under the Vanijyik Kar Adhiniyam on or before the date of entry of such goods;(iii)entry tax at the concessional rale shall be charged by the selling registered dealer who sells goods specified in Schedule II to another registered dealer for use as raw material after satisfying himself that the goods being sold by him are specified as raw material in the certificate of registration under the Vanijyik Kar Adhiniyam of the purchasing registered dealer and produces at the time of assessment a true declaration in Form I duly filled in and signed by the purchasing registered dealer. A declaration in Form I may cover more than one transaction of sale if the total sale price covered by the declaration docs not exceed [rupees ten thousand] [Substituted by Notification No. 5-2-1979 (12)-V-ST, dated 27-4-1979.],
