Local Dealers Buying from Manufacturers Don't Pay Entry Tax; No Sale Refusal Required by Manufacturers.

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Full Text of the Document

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....Levy of entry tax - If a dealer registered within the same local area, purchases goods from the local manufacturer with intent to sell goods within the same local area, then the purchaser is neither obliged to deposit entry tax with the manufacturer nor the manufacturer is under obligation of law to refuse to sell the goods to him. - HC....