https://www.taxtmi.com/forum/issue?id=4053 Applicability of entry tax to imported sugar depends on its use: although sugar is generally liable to entry tax under the notification, an exemption applies where goods are brought in for use as raw materials, component parts or inputs in manufacture. Imported raw sugar brought into the State as an input for conversion into white sugar for export qualifies as a manufacturing input and therefore is not subject to entry tax under the Karnataka entry tax notification. en-us Thu, 19 Apr 2012 12:14:39 +0530 Thu, 23 Jan 2025 15:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4053 Applicability of entry tax to imported sugar depends on its use: although sugar is generally liable to entry tax under the notification, an exemption applies where goods are brought in for use as raw materials, component parts or inputs in manufacture. Imported raw sugar brought into the State as an input for conversion into white sugar for export qualifies as a manufacturing input and therefore is not subject to entry tax under the Karnataka entry tax notification. Discussion-Forum Indian Laws Thu, 19 Apr 2012 12:14:39 +0530 https://www.taxtmi.com/forum/issue?id=4053