Principles governing levy of entry tax on a dealer

The entry tax payable by a dealer under sub-section

1. (1) of section 3 shall be levied in accordance with the principles stated below :--
   • (a) entry tax shall not be payable unless the dealer effects entry of goods specified in Schedule-I into a local area:
   • (b) where any such goods are consumed, used or sold in a local area by a dealer, it shall be presumed until the contrary is proved by him, that such goods had entered into that local area for consumption, use or sale therein; and
   • (c) when a dealer purchases goods specified in Schedule-I in a local area from a person or a dealer who is not a registered dealer, it shall be presumed, unless the contrary is proved by him, that the entry of such goods had been effected by him into such local area before they were purchased by such dealer.