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The Uttarakhand Tax on Entry of Goods Into Local Areas (Amendment) Act, 2016
(Uttarakhand Act No. 7 of 2016)
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"2. Definitions. - (1)(6)(x) A transporter/courier/delivery agent/agent/goods carrier and any other person (importer), who intends to bring such goods, whether on his own Current Central Legislation/Lucknow Law Times 20-7-2016/25-7-2016 236 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, through online purchase or e-commerce.".
3. Amendment of Section-A. - For the existing Section 4-A of the "Principal Act", the following section shall be substituted, namely -"4-A. Tax on e-commerce. - 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.".
