Entry Tax in the State of Andhra Pradesh

[Ganeshan Kalyani]

As per sec 3 of Andhra Pradesh Tax on Entry of goods into local area, 2001. purchase tax to be paid by the purchaser. Does the act gives any exemption for the movement of agriculture produce. Does it exempts the payment of entry tax if the produce is delivered by farmers at the purchaser location.

AI Summary

Debate on Entry Tax in Andhra Pradesh: Exemptions for Agricultural Produce and Unconstitutionality of Section 3 Explored. A discussion on the applicability of entry tax in Andhra Pradesh under the Andhra Pradesh Tax on Entry of Goods into Local Area Act, 2001, raises questions about exemptions for agricultural produce. A participant notes that entry tax is typically applicable as per the Act's notifications. Another participant highlights the lack of specific mention of agricultural produce in the tax schedule. It is mentioned that the Andhra Pradesh High Court declared Section 3 of the 2001 Act unconstitutional, although the AP Tax on Motor Vehicles into Local Areas Act, 1996, remains operative. Clarifications on the Act's current applicability are sought.