Entry tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 February 2013 Dear Experts

X is a trader of steel parts, he has done trading in 2005-06 for which department demanded to pay entry tax on local and interstate purchase.

Total purchase made against form H and purchased material is exported out side india and there is no local sales.

my query is whether karanataka entry tax is applicable on above if it is not please provide any notification

thanks in advance.

CA. Hari Kishan

CA. Hari Kishan (Expert)
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14 February 2013 firstly there is no entry tax on local purchases.

Entry tax is applicable on causing entry of schedule goods into LOCAL AREA.

As mentioned your have exported all the goods purchased from interstate, hence you are eligible to claim benefit of re-export sales and NIL tax is payable on account of ENTRY TAX.