Incidence and levy of tax

3[(1) Subject to the provisions of this Act and the rules made there under, there shall be levied a tax on the entry of scheduled goods into the State, to be called "entry tax" at the rates as may be notified from time to time under the Jammu and Kashmir General Sales Tax Act, 1962, the Jammu and Kashmir Value Added Tax Act, 2005 or the Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, Samvat 2005, as the case may be, and such tax shall be charged and collected at the checkpost by such authority and in such manner as may be prescribed: Provided that no entry tax shall be levied or collected on scheduled goods – (i) the value of which does not exceed rupees five thousand; or (ii) which are by any person in consequence of transfer of residence into the State; or (iii) where, through documentary evidence, it is established that – 1[(a) the goods are imported into the State by a person in connection with tourism or pilgrimage. Explanation: - For the purpose of this sub-clause, the person means a person visiting the State temporarily in connection with tourism or pilgrimage.] (a) the goods imported are the same which had moved outside the State in connection with repairs/maintenance.] (2) The Government may subject to such conditions as may be prescribed exempt wholly or in part any class or description of goods by quantity or value, or both form payment of entry tax.