Section 3(1) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(1)There shall be levied, collected and paid to the State Government a tax on entry of any goods brought into a local area, for consumption, use or sale therein, with effect from such date and at such rates, not exceeding [Sixty five percent] [Substituted 'twenty percent' by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.] of the value of the goods, as may be specified by the State Government, by notification in the official Gazette, and different dates and different rates may be specified in respect of different goods or different class of goods or different local areas.
