section 4
Reduction in liability
The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987Tax198710 sections
Statutory text
- (1) Where an importer of a motor vehicle liable to pay tax under this Act being a dealer in motor vehicles, becomes liable to pay tax under the Bombay Sales Tax Act by virtue of the sale of such motor vehicle, then this liability under the Bombay Sales Tax Act shall be reduced to the extent of tax paid under this Act.
- (2) The amount of tax leviable under this Act shall subject to such condition as may be prescribed, be reduced to the extent of the amount of tax paid, if any, under the law relating to General Sales Tax or Central Sales Tax as may be in force in any other State or Union Territory by an importer who, not being a dealer in motor vehicles, had purchased the motor vehicle for his own use in that State.
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