Section 4(3) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(3)[ Notwithstanding anything contained in sub-Section (1), a person or class of persons who imports goods, as may be notified by the State Government, shall be liable to pay tax on the taxable purchase value of such goods, however, entry tax under this sub-section shall not be levied on the entry of such goods, if it is proved to the satisfaction of the officer empowered under Section 31, that such goods have already been subjected to levy of entry tax or that the entry tax is liable to be paid by any other person or dealer under this Act.] [Inserted by Rajasthan Act No. 15 of 2005, dated 20.5.2005.]
