Amendment status not verified — confirm the current text below against the official source.
Where a transport pass has been granted under sub- originally meant for (2) of section 6, in respect of any taxable goods oonnuinp- entering a local area, on the ground that such goods were tion, use not for consumption, use or sale in such local area and the or sale in a assessment was nil, then, such goods or anart thereof shall local area y p subse- not be subsequently consumed, used or sold in such local quently area unless a revised bill of entry in such form and containing consumed, such particulars as may be prescribed is delivered to the used or sold prescribed authority and the tax leviable under this Act is therein. assessed and paid. Explanation.—In cases as aforesaid, tax shall be levied - as if the taxable goods or so much thereof as is intended to be consumed, used or sold in the local area has enteirerd. the local area for consumption, use or sale therein.