(2)The tax leviable under this Act shall be paid by every Dealer in scheduled goods or any other person who brings or causes to be brought into a local area such scheduled goods whether on his own account or on account of his principal or customer or takes delivery or is entitled to take delivery of such goods on such entry:Provided that no tax shall be levied under this Act on the entry of scheduled goods into a local area. If it is proved to the satisfaction of the assessing authority that such goods have already been subjected to entry tax or that the entry tax has been paid by any other person or Dealer under this Act.Explanation. - Where the goods are taken delivery of on their entry in to a local area or brought into the local area by a person other than a Dealer, the Dealer who takes delivery of the goods from such person or make carriage of the goods shall be deemed to have brought or caused to have brought the goods into the local area
