Rama Murthy R V (Service) 10 November 2008
My query is that the Entry Tax paid on import of goods into local areas is Vattable. Is there any provision in any State VAT provisions, that the ET is vatable. Pls let me know if there are any judgments on the issues of Entry Tax and Vat should not be levied by State.
tks
R V Rama Murthy
Allada Ravindra Babu (Deputy Manager (Indirect Taxation)) 26 December 2009
Under Section 22(5) read with Section 13 of AP VAT Act, Input tax credit on Entry Tax paid as per Andhra Pradesh Tax on Entry of goods into Local Areas Act, 2001 is eligible and set if off against the VAT liability subject to the same conditions as applicable to Input Tax Credit.
AMIT BAJAJ ADVOCATE (ADVOCATE) 28 February 2010
As per section 13A of PVAT Act 2005 and section 3(6) of Punjab entry of goods into local areas act 2000 the credit of Entry tax is available against output tax and cst in the same way as in case of Input tax credit available on tax paid at the time of purchase of goods.
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