Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in section 3, no entry tax on '' ''the entry of specified goods ' into a local area shaU be payable, if · such specified goods are - · · (a) meant for the exclusive use or consumption of the Defence Department of the Government of India, or (b) the exclusive property of the Union Government, or ( c) brought for the purpose of sale or use under the Assam Public Distrib4tion of Articles Order, l 982 .. (Z) The Stai.~ Gove'rnment,may, by notification in the Official Gazette, . grartt exemption to any' organisation or undertaking of the Central Government or ·'of 'the State Govern~nent, retrospectively or prospectively, in respect of such goods as may be specified in such notification, from payment of entry tax on entry of such goods into any local· area for consumption or use therein provided .that such goods are the exclusive property of such organisation or undertaking. 1 (3) The ·State Gov~riunent, if considers it necessary in the publk interest 'so to do, may by notification iri. the Official Gazette, subject to such' conditions and restrictions as it may impose, exempt, any importer or Class of importers, folly or partially from payment of entry tax on any specified goods and the State Governnwnt may ~lso grant such exemption retrospectively: . Provided. that the State Government may withdraw any such exemption at any. time, as it.may think fit and proper. 7.. The entry tax payable by an importer shall be levied in accordance with the principles as stated below :- (a) . entry;tax shall not be payable unless the importer effects entry of the speci fied goods into a local area; (b) '' where any such . goods are consumed, used or sold in a local area by the iil,1porter, it shall be presumed, until the contrary is proved by him, that such goods had entere~ into that local area for consumption, use or sale therein.