whether entry tax applicable on goods with cst

[rajul begani]

sir,

I am from Chattisgarh.I would like to know whether entry tax is applicable on goods bought outside the state with CST paid. We deal in readymade garments as well as saris.We pay CST on readymade garments and entry tax on saris.please answer me and tell the corresponding section applicable.Is submitting C form for goods purchased outside the state enough for not paying entry tax on the readymade goods.

Thank you

[YAGAY andSUN]

Dear Rahul,

Entry Tax would be applicable on the goods which are mentioned in the Tax Schedule or if notification has been issued, specifying the prescribed goods. Please check the schedule or notification issued in this regard.

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

AI Summary

Entry tax applicability depends on listing in the tax schedule or a notification; C form alone may not suffice. Entry tax is leviable only on goods specified in the State's tax schedule or on goods covered by a specific notification; payment of Central Sales Tax on inter state purchases does not by itself exempt goods from entry tax and liability depends on whether the imported items are included in the schedule or notified list.