Entry tax

This query is : Resolved

FLAUBERT FRANCIS (Querist)
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19 September 2011 Dear Sir,
I request clarification on the below mentioned query:

1.Material is levied entry tax on entry point in the State of Orissa.

2.This material is testing instruments meant to be fixed in the ship that is dry-docked for refurbishing in port in Orissa.

3.The material is not meant for sale or meant for any production inside state of Orissa.

4.The equipments after fitted in the ship will leave port and the ship is not a commercial liner but a research vessel.

In view of the above situation,do we have to pay entry tax or after paying entry tax can we claim refund.We are purely research based institution under Govt of India.

Pls.clarify on the above .
Thanks
Francis

FLAUBERT FRANCIS

FLAUBERT FRANCIS (Querist)
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20 September 2011 Dear Sirs,
Can I have the clarification for my above query at the earliest.
Thanks
Savary Flaaubert Francis

FLAUBERT FRANCIS

FLAUBERT FRANCIS (Querist)
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20 September 2011 Dear Sirs
Can I have the reply by today .
Thanks
Francis

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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21 July 2024 In the context of the scenario you've described regarding entry tax in the State of Odisha, here are some clarifications and considerations:

1. **Applicability of Entry Tax:**
- Entry Tax is typically levied when specified goods enter a state for consumption, use, or sale. In Odisha, entry tax may be applicable on goods entering the state unless exempted or refunded under specific conditions.

2. **Specific Situation:**
- You have mentioned that the materials are testing instruments meant to be fixed in a ship that is dry-docked for refurbishing in a port in Odisha.
- These instruments are not intended for sale or production within Odisha.
- The ship is described as a research vessel, not a commercial liner.

3. **Key Points for Consideration:**
- **Purpose and Use:** Since the testing instruments are not for sale or production within Odisha but are for installation in a research vessel, this could potentially influence the applicability of entry tax.
- **Exemption or Refund:** Research institutions under the Government of India may have specific exemptions or provisions for refund of taxes paid on goods used exclusively for research purposes. This would depend on the specific laws and policies applicable in Odisha.

4. **Procedure for Refund:**
- If entry tax has been paid on goods that qualify for exemption or refund under applicable laws (possibly under provisions for research institutions), you would typically need to follow a formal procedure to claim the refund.
- This involves submitting necessary documents and evidence to the tax authorities in Odisha, demonstrating that the goods were used for eligible purposes (in this case, research) and that the conditions for refund are met.

5. **Consultation with Authorities:**
- It is advisable to consult directly with the Commercial Tax Department or relevant authorities in Odisha to seek clarification on the applicability of entry tax in your specific case and the procedures for claiming exemption or refund.
- Provide details of your institution's status as a research-based entity under the Government of India and the intended use of the testing instruments in a research vessel.

By following these steps and seeking guidance from the appropriate authorities, you can clarify whether entry tax applies to your situation and whether you are eligible for exemption or refund based on the research nature of your institution and the specific use of the materials.