Entry Tax on Imported Goods in West Bengal
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KIRTI TULSYAN
Aug 25, 2012, 1:44:04 AM8/25/12
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Dear Friends,
Is Entry tax Applicable on Goods imported and Cleared at the Kolkata
Customs and subsequently sold in West Bengal.
Regards,
Arun
Is Entry tax Applicable on Goods imported and Cleared at the Kolkata
Customs and subsequently sold in West Bengal.
Regards,
Arun
REPLY 1
yes it is applicable but at what figure it is confusing.
1. bill value
or
2. bill value + custom duty
or
3. way bill figure which is either more or less as the duty figure and
other figure is not correct at the time of way bill generation.
please reply to the above also
Sudesh Kumar Dugar
--
1. bill value
or
2. bill value + custom duty
or
3. way bill figure which is either more or less as the duty figure and
other figure is not correct at the time of way bill generation.
please reply to the above also
Sudesh Kumar Dugar
REPLY 2
As per the Entry Tax Act, Yes it is applicable except exempted items as mentioned
in the Act.
CA. Asim Kumar De
M.Com., LL.B. FCA, DISA , CISA(USA)
9830154480
in the Act.
CA. Asim Kumar De
M.Com., LL.B. FCA, DISA , CISA(USA)
9830154480
REPLY 3
Dear Mr. Mohata,
This is with reference to the trailing mail.
Please note that under recently introduced entry tax in the State of West
Bengal, the levy is on all movements i.e. inter-state, intra-state as well
as import of goods. However, exemption is provided only on (a) entry of
goods purchased in the same form against a Tax Invoice from a Registered
Dealer & (b) Stock transfer within the State.
Hence, Entry tax is payable on entry of goods from outside India to the
State of West Bengal.
On the other hand, it would be worthwhile to note that the levy of entry
tax on import of goods has been constitutionally challenged before the
Calcutta High Court on the ground that the same is in excess of power
conferred under Article 286(1)(b) of the Constitution of India. The
Divisional Bench of High Court in the case of *Bharti Airtel Limited (WP
No. 464 of 2012)* vide *interim order dated 27-06-12* has *granted full
stay on payment of Entry Tax (for all movement)*, however, the Court has
asked the assessee to file Entry Tax Return without prejudice to the rights
and contentions in the pending hearing of the writ petition.
Presently the merit hearing has been concluded before the Single Member
Bench of Justice Indira Banerjee and the order is expected to be pronounced
soon. In the meanwhile, the Hon’ble Member has directed the Petitioners to
file detailed written submission before the Hon’ble Court by 03-09-2012.
In case you require any clarification, please let me know.
Thanks & Regards,
*Vikram Khaitan*
Director- ARV Advisory Services (P) Ltd.
This is with reference to the trailing mail.
Please note that under recently introduced entry tax in the State of West
Bengal, the levy is on all movements i.e. inter-state, intra-state as well
as import of goods. However, exemption is provided only on (a) entry of
goods purchased in the same form against a Tax Invoice from a Registered
Dealer & (b) Stock transfer within the State.
Hence, Entry tax is payable on entry of goods from outside India to the
State of West Bengal.
On the other hand, it would be worthwhile to note that the levy of entry
tax on import of goods has been constitutionally challenged before the
Calcutta High Court on the ground that the same is in excess of power
conferred under Article 286(1)(b) of the Constitution of India. The
Divisional Bench of High Court in the case of *Bharti Airtel Limited (WP
No. 464 of 2012)* vide *interim order dated 27-06-12* has *granted full
stay on payment of Entry Tax (for all movement)*, however, the Court has
asked the assessee to file Entry Tax Return without prejudice to the rights
and contentions in the pending hearing of the writ petition.
Presently the merit hearing has been concluded before the Single Member
Bench of Justice Indira Banerjee and the order is expected to be pronounced
soon. In the meanwhile, the Hon’ble Member has directed the Petitioners to
file detailed written submission before the Hon’ble Court by 03-09-2012.
In case you require any clarification, please let me know.
Thanks & Regards,
*Vikram Khaitan*
Director- ARV Advisory Services (P) Ltd.
Best Regards,
Kirti Tulsyan
B.Com.,ACA,CS
P.D.Rungta & Co.
Chartered Accountants
Board : +91 33 3028 2500 / 1
Direct Line : +91 33 3028 2502/3
Cell : +91 9830174619
Kirti Tulsyan
B.Com.,ACA,CS
P.D.Rungta & Co.
Chartered Accountants
Board : +91 33 3028 2500 / 1
Direct Line : +91 33 3028 2502/3
Cell : +91 9830174619
email: caktu...@gmail.com
Head Office:
21, Hement Basu Sarani, 3rd Floor , Room .No.317
Kolkata-700 001,West Bengal, India
Branches :
Bhagalpur | Raipur | Khatima | Godda
Homepage : http://www.pdrungta.co.in/
“Save Paper! Save Trees! Before printing, Think about the environment”
A Candle loses nothing by lighting another candle" --- eServe
Head Office:
21, Hement Basu Sarani, 3rd Floor , Room .No.317
Kolkata-700 001,West Bengal, India
Branches :
Bhagalpur | Raipur | Khatima | Godda
Homepage : http://www.pdrungta.co.in/
“Save Paper! Save Trees! Before printing, Think about the environment”
A Candle loses nothing by lighting another candle" --- eServe
ASIM DE
Aug 26, 2012, 8:26:06 AM8/26/12
to foru...@googlegroups.com
E.Tax payable on total cost of the Imported Value including Customs Duty .
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