Entry tax on transformer oil in Karnataka

[CLARENCE PEREIRA]

this is with regard to Entry Tax on Transformer Oil in Karnataka. our contention is that since Transformer oil is an input in our final product & since all raw materials are exempted from entry tax,then entryy tax is not applicable. however the sales tax authorities are taking refuge under seperate notification where entry tax is applicable for petroleum products.we think this is applicable if one is trading & not a manufacturer. please clarify

AI Summary

Debate on Entry Tax Applicability for Transformer Oil: Clarification Sought on Manufacturer vs. Trader Exemption Under Notification A query was raised regarding the applicability of entry tax on transformer oil in Karnataka. The party argued that transformer oil, being an input for their final product, should be exempt from entry tax as all raw materials are. However, sales tax authorities referenced a notification applying entry tax to petroleum products, suggesting it applies to traders, not manufacturers. A response requested further clarification or the latest organizational stance on this issue, as no definitive answer was provided.