Implication of Entry Tax in Uttarpradesh

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Anand Prakash (Querist)
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01 October 2008 Hi,

Please tell me the implication of entry tax in uttar pradesh. It is levied on the goods enter uttar pradesh or even within U.P.

Is it levied after VAT/CST or before?

Do any body has any write-up on this.

CMA Jitendra Singh

CMA Jitendra Singh (Expert)
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01 October 2008 UTTAR PRADESH TAX ON ENTRY OF GOODS

Trade Tax Department of Govenment of Uttar Pradesh deals with levy and collection of tax on entry of goods into a local area where such goods are received or brought for use, consumption or sale in such local area. The tax is commonly known as Entry Tax.
IMPORTANT: New UTTAR PRADESH TAX ON ENTRY OF GOODS INTO LOCAL AREAS ORDINANCE, 2007 has been promulgated on September 24, 2007 by the Governor of Uttar Pradesh and old Entry Tax Act has been repealed
(1) - In this Ordinance, unless there is anything repugnant in the subject or context:-
(a) "Business" includes,-
(i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern;
(ii) the execution of any works contract or the transfer of the right to use any goods for any purpose (whether or not for a specified period), and
(iii) any transaction in connection with or incidental or ancillary to or resulting from such trade, commerce, manufacture, adventure or concern or works contract or lease,
(b) "dealer" means any person, who in the course of business whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into a local area and includes,-
(i) a local authority, body corporate, company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;
(ii) factor, broker, arhati, commission agent, del credere agent or any other mercantile agent, by whatever name called and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing goods belonging to any principal, whether disclosed or not;
(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not, and whether the offer of the intending purchaser is accepted by him or by the principal or nominee of the principal;
(iv) a Government which, whether in the course of business or otherwise, buys, sells, supplies or distributes goods, directly or otherwise for cash or for deferred payment or for commission, remuneration or other valuable consideration;
(v) every person who acts within the State as an agent of a dealer residing outside the State and buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer as,-
(a) a mercantile agent as defined in the Sale of Goods Act, 1930; or
(b) an agent for handling of goods or documents of title relating to goods; or
(c) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or such payment;
(vi) a firm or a company or other body corporate, the principal office or headquarters whereof is outside the State, having a branch or office in the State, in respect of purchases or sales, supplies or distribution of goods through such branch or office;

1- Crude oil as defined in Section 14 of the Central Sales Tax Act, 1956.
2- Machinery and spare parts of machinery valuing Rupees ten lakhs or more.
3- Natural Gas.
4- Non levy sugar.
5- Tobacco in the form of cigarette.
6- All kinds of paper.
7- Pan masala containing tobacco (gutka).
8- Cement.
9- Coal.
10- Tendu Leaves.
11- Wax.
12- Finished Leather.
13- Wood and timber of all kinds and of all trees, of whatever species including ballies and bamboos, whether growing or cut or sawn imported from outside India.
14- High speed diesel, low sulphur high speed diesel, ultra low sulphur high speed diesel, light diesel oil, super light diesel oil, superior kerosene oil, furnace oil, residual fuel oil, low sulphur heavy stocks, heavy petroleum stocks and all its variants but excluding kerosene oil of public distribution system.
15- Clinker.

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