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3. Levy of tax (1) For the purpose of development of trade, commerce and industry and for creation and maintenance of infrastructure facilities for free flow of trade and commerce in the State, there shall be levied and collected a tax on entry of all goods, except goods specified in Schedule ‘A’, into a local area for consumption, use or sale therein, from any place outside that local area, at such rate not exceeding five percent of the value of the goods, as may be specified by the State Government by notification and different rates may be specified in respect of different goods or different classes of goods. (2) The tax levied under sub-section (1) shall be paid by theimporter : 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 ten lakh rupees or such other sum as the State Government may, by notification, specify:
? 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.
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