Section 3(1) in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
(1)There shall be levied an entry tax,-(a)on the entry in the course of business of a dealer of goods specified in Schedule II, into each local area for consumption, use or sale therein; and(b)on the entry in the course of business of a dealer of goods specified in Schedule III into each local area for consumption or use of such goods but not for sale therein;and such tax shall be paid by every dealer liable to tax under the [Madhya Pradesh VAT Act, 2002 (No. 20 of 2002)] who has effected entry of such goods ;Provided that no tax under this sub-section shall be levied,-(i)in respect of goods specified in Schedule II other than the local goods, purchased from a registered dealer on which entry tax is payable or paid by the selling registered dealer;(ii)in respect of goods specified in Schedule II which after entry into a local area are sold outside the State or in the course of inter-State trade or commence or in the course of export out of the territory of India;(iii)in respect of goods specified in Schedule III imported from outside the State for consumption or use but which have been disposed of in any other manner;(iv)in respect of goods exempted from entry tax under Section 10;and if tax on the entry of any goods specified in Schedule II or Schedule III effected during any period has been deposited by a dealer into the Government treasury and subsequent to such entry the goods are disposed of in the manner described in clause (ii) of this proviso, such dealer shall be entitled to a set off of the tax already paid by him in respect of such goods and such set off shall be adjusted towards the tax payable by him in such manner as may be prescribed :Provided further that notwithstanding anything contained in this Act, where a dealer in the course of his business, purchases goods from a person or a dealer other than a registered dealer who has effected entry of such goods into a local area prior to such purchase, the entry tax shall be paid by the dealer who has purchased such goods :Provided also that notwithstanding anything contained in this Act, where a dealer liable to pay tax under the [Madhya Pradesh VAT Act, 2002 (No. 20 of 2002)] [Substituted by M.P. Act No. 23 of 2006 (w.e.f. 1-4-2006).] in the course of his business into a local area, purchases goods specified in Schedule III, other than goods which are local goods in relation to such local area, from another dealer of the same local area for consumption or use, the entry of such goods shall be deemed to have been effected into such local area by the dealer who has purchased such goods for the aforesaid purpose and entry tax shall be paid by such dealer :Provided also that in respect of packing material "sale" shall mean the sale of packing material as such and shall not include its sale along with the goods packed or contained therein.]
