State Act

THE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS ACT, 2008

This Act was repealed on a date we do not have by the Uttarakhand Goods and Services Tax Act, 2017 (Uttarakhand Act 6 of 2017), s.174(1)(iii); it may still apply to matters that began before then.

2{4A Notwithstanding anything contained in this act, the Commissioner of Taxes, with prior approval of the State Government, may by notification formulate a simple procedure for the collection of entry tax on entry of specified goods into local area of State of Uttarakhand made through online purchase or e-commerce and such procedure may also provide for collection of entry tax from a transporter/ courier /delivery agent/ agent/ goods carrier and any other person (importer), who intends to bring such goods, whether on his own account or on behalf of any other person, into the State from outside the State or outside the Country, in connection otherwise of business or for personal use and such a transporter/ courier /delivery agent/ agent/ goods carrier and any other person (importer) shall be liable to pay entry tax on total value of such goods at such rate and in such manner, as may be prescribed thereunder.}