Rate of UP Entry Tax on all kinds of Utensils.

[Ramesh Prasad]

Dear All,

My Query is,

1.What is the rate of Uttar Pradesh entry tax on goods purchased from Delhi for further sale in Uttar Pradesh by an unregistered dealer who's turnover is below ₹ 4 lakh .

commodity name :

All utensils including pressure cookers / pans except utensils made of precious metals, ceramic wares an glassware

commodity code : 2A007001

2.​Which form no. can be used by an unregistered dealer FORM 38 or FORM 39 ?

3.Will he pay only Entry tax in UP and VAT/CST in Delhi for goods purchased ?

Thanks and Regards.

[DR.MARIAPPAN GOVINDARAJAN]

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

AI Summary

Entry tax applicability for inter state utensil purchases by unregistered dealers and interaction with purchase state sales tax obligations.
Applicability of entry tax for utensils purchased from another state by an unregistered dealer below the turnover threshold: the central question is whether such purchases of utensils from Delhi for resale in Uttar Pradesh attract UP entry tax (and at what rate) and whether the dealer must use FORM 38 or FORM 39; the dealer also asks if payment is limited to UP entry tax while VAT/CST is paid in the supplying state. No substantive resolution is provided in the record.