Amendment status not verified — confirm the current text below against the official source.
Every person, who brings or causes to be brought any goods into Incidence of any local area from any place outside such local area for consumption tax. or use therein, shall he liable to pay a tax at such rate, not exceeding fifteen per centum of the value of goods, as the State Government may, by notification, fix and different rates may he so fixed in respect of different items of goods.