section 3
Incidence of taxation
The Himachal Pradesh Tax on Entry of Goods Into Local Area Act, 1985Tax198516 sections
Statutory text
- (1) There shall be levied an entry tax on the entry in the course of business of a dealer of goods specified in Schedule-I into each local area for consumption, use or sale therein and such tax shall be paid by every dealer liable to tax under this Act 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-I, other than 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-I, which after entry into a local area are sold in the same form outside the State or in the course of inter-State trade or commerce or in the course of export out of the territory of India;
- (iii) in respect of goods exempted from entry tax under section 9 and if tax on the entry of any goods specified in Schedule-I effected during any period has been paid by a dealer and subsequent to such entry the goods are disposed of in the manner described in clause
- (ii) of this proviso, the 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 for the period during which the goods were so disposed of or for any subsequent period in such manner as may be prescribed; and
- (iv) in respect of goods on the entry of which it is proved to the satisfaction of the Assessing Authority that such goods have already been subjected to the entry tax or that the entry tax is liable to be paid by any other person or dealer under this Act : Provided further that notwithstanding anything contained in this Act where a registered 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 the local area prior to such purchase, the entry tax shall be paid by the dealer who has purchased such goods. Explanation.--For the purpose of this sub-section the entry of goods into a local area for consumption or use therein in the execution of works like buildings and other immovable property and fittings and installations to movable or immovable property in the execution whereof goods are consumed or used but not sold shall be deemed to be the entry of goods into a local area for consumption or use therein in the execution of works contract by the dealer of goods in the course of business and the person who has effected the entry of such goods into a local area shall be deemed to be a dealer.
- (2) No entry tax shall be payable on the goods specified in Schedule-II.
- (3) The State Government may, by notification, amend Schedule-I or Schedule-II so as to include therein or exclude therefrom any goods not already specified or any goods already specified, as the case may be, and thereupon Schedule-I or Schedule-II or both, as the case may be, shall stand amended accordingly.
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