16 April 2013
A dealer is purchasing goods locally from Unregistered dealers. The goods are silk cloth, fabrics or textiles. Should he pay entry tax on the same ?
20 April 2013
Entry tax shall be payable on causing entry of goods into local area . Local area is defined. should the goods are bought from outside the local area then you shall be liable to pay entry tax.
20 April 2013
Yes you are right, but when we purchase from Unregd dealer located in karnataka, then also entry tax is to be paid. This is the opinion of vat authorities. How much this holds good ?
20 April 2013
Entry tax is payable on causing entry of goods into local area. Hence whether it is purchase made from a URD or a RD, o on account of stock transfer or self purchases. Entry tax shall be payable.
20 April 2013
Local area does not mean Karnataka.. its has been defined to cover only Bangalore and certain municipal limits attached to it. FOR ENTRY Tax purpose. Hence department is right. ref. Notif no. UDD 92 MNY 2006 Bangalore dated 16.01.2007 for Local area covered for Bangalore.