Local body tax is a tax which is imposed on the entry or the import of the products so primarily it’s a responsibility of a seller or importer to pay local body tax for the product which he/she brought under municipal limits. So it’s a duty of dealer to discharge local body tax in respect of the goods which he brought under the limits of city for sales. If in case the person other than registered dealer brings product under the city limits and thereafter sells it to a registered dealer for the purpose of , sell, consumption or use, then the registered dealer is obligated to pay local body tax until it is proved that local body tax has been already discharge for these products.
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Implications if Importer doesn’t pay local body tax
