regarding entry tax

This query is : Resolved

neeloy dangra (Querist)
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11 September 2009 Where the main contractor has taken composition under MP Vat Act 2000 and sub let the work to another contractor then sub contractor is not liable to pay VAt tax.
but about the entry tax for the material purchased by sub contractor form outide Madhya Pradesh?
whether the sub contractor is exempt from entry tax ?
pls let me guide and advice.

CA. O.P. Agarwalla

CA. O.P. Agarwalla (Expert)
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16 September 2009 Normally, entry tax is payable on goods which are brought to the state for use otherwise than sale. In the given case, even the sub-contractr (as agent) is selling such goods and not liable for entry tax (subject to the provisions in ET Act in your state)