Off The Road Vehicles Tax

[Navneet Vishwakarma]

Dear sir,

Recently we have moved a Payloader from Chennai to Kakinada.

While entering the state of Andhra Pradesh we have to pay a Life tax or Entry tax of 7.5 % of the value of Invoice and a penalty of 39 months as 39 % on the tax calculated as 7.5%.

This 39 % was the 38 months stay of the payloader in Chennai.

My question is whether this kind of tax has to be paid for the OFF the road vehicles which are working on sites like ports and does not have any registration numbers.The vehicle was moved on a low bed Trailer.

Regards

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

AI Summary

Entry tax applicability to off road vehicles transported on trailers questioned; seeks clarity on levy and penalty for inter state movement. Query whether entry or 'life' tax and a penalty based on duration of stay apply to off road construction/port equipment without registration when transported inter state on a low bed trailer; no decisive clarification provided in the record.