Amendment status not verified — confirm the current text below against the official source.
Levy of tax.- (1) There shall be levied and collected a tax on the entry into a local area, of all goods except those specified in Schedule, for consumption or use therein, at such rates not exceeding the rates of tax leviable under the Himachal Pradesh Value Added Tax Act, 2005 (12 of 2005), as may, by notification, be specified by the State Government, and different rates may be specified in respect of different goods or different classes of goods or different local areas. (2) The tax levied under sub- section (1) shall be paid by the importer: Provided that an importer shall not be liable to pay tax so long as the aggregate value of taxable goods, he brings into or receives on their entry into any local area does not, in a year, exceed twenty lakhs rupees or such other sum as the State Government may, by notification, specify: Provided further that an importer who has once become liable to pay tax under this Act shall continue to be so liable until the expiry of three consecutive years during each of which the aggregate value of any taxable goods he brings into or receives on their entry into any local area does not exceed the amount specified in the first proviso. 6 THE HIMACHAL PRADESH LOCAL AREA DEVELOPMENT TAX ACT, 2005 Explanation.- Where the goods are received on its entry into a local area by a person other than an importer, the importer, if any, who further receives the goods from such person shall be deemed to have received the goods on entry into the local area. (3) The tax shall be levied, assessed and collected in such manner, as may be prescribed. (4) Notwithstanding anything contained in sub-section (1), no tax shall be levied on the notified goods imported by a dealer registered under the Himachal Pradesh Value Added Tax Act, 2005 (12 of 2005) who brings such goods into any local area for the purpose of re-sale in the State or during the course of inter-State trade or commerce: Provided that if any such dealer, after importing the notified goods for the purpose of re-sale, consumes such goods in any form or deals with such goods in any other manner except reselling the same, he shall forthwith notify the assessing authority.