10. Special provisions for entry of motor vehicles
(i) where an importer other than dealer is liable to pay tax under the act on entry of specified goods being motor vehicles into a local area for use therein, the tax under the act shall be payable at the time of making declaration under section 8 of such entry into the local area and latest by the date on which he applies for the assignment of a new registration mark in the state under the motor vehicles act, 1988 ( 59 of 1988)
(ii) no tax shall be payable on the entry of any motor vehicle into the local area for use or sale therein by an importer other than dealer in respect of motor vehicle which is registered in any union territory or any other state under the motor vehicles act, 1988. |