Section 4A in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
4A. [ [Provision for entry tax at enhanced rate] [Inserted by Act No. 67 of 1976 (w.e.f. 31-12-1976).].
- [(1) [Notwithstanding anything contrary contained in this Act, the State Government may, by notification, specify the local area or areas and the goods which are consumed or used in such local area or areas and may direct that, as from the date specified in the notification and in such manner as may be spiecified therein, the entry tax payable by a dealer under this Act shall be charged on the value of such goods at a rate not exceeding thirty percentum as may be specified in such notification :] [Substituted by M.P. Act No. 9 of 2007 (w.e.f. 1-4-2007).]Provided that if the goods, are purchased from a registered dealer on which entry tax is payable or paid by the selling registered dealer, entry tax at a differential rate by which the rate notified under this section exceeds the rate specified in Schedule II, shall be charged.](2)[ On the issue of the notification under sub-section (1), entry tax shall not be chargeable and payable on such goods at any other rate mentioned in any other provisions of this Act.] [Substituted by Act No. 11 of 1995 (w.e.f. 1-4-1995).]
