TaxTMI 
TaxTMI 
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.
Entry Tax in the State of Andhra Pradesh
09 Jun 2014 
5 Replies 
14306 Views Asked by
Entry tax applicability uncertain after key provision's invalidation, affecting taxation of agricultural produce delivered to purchasers.
Applicability of entry tax to agricultural produce hinges on whether the Act or notifications classify such produce as exempt and on purchaser-liability under the statute. A judicial declaration rendered a provision of the 2001 Entry Tax Act unconstitutional, producing uncertainty about that Act's reach, while the separate motor-vehicles entry tax enactment continues to operate; current notifications and any new post-reorganization rules determine actual liability. (AI Summary)
Applicability of entry tax to agricultural produce hinges on whether the Act or notifications classify such produce as exempt and on purchaser-liability under the statute. A judicial declaration rendered a provision of the 2001 Entry Tax Act unconstitutional, producing uncertainty about that Act's reach, while the separate motor-vehicles entry tax enactment continues to operate; current notifications and any new post-reorganization rules determine actual liability. (AI Summary)