Section 3(3) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(3)The tax levied under sub-section (1), shall be paid by every registered dealer or a dealer liable to get himself registered under this Act [or by a person or class of persons liable to pay tax under this Act] [Inserted by Rajasthan Act No. 15 of 2005, dated 20.5.2005.] who brings or causes to be brought into a local area, the goods whether on his own account or on account of his principal or any other person or who takes delivery or is entitled to take delivery of such goods on its entry into a local area.
