REFUND OF ADVANCE ENTRY TAX PAID IN EXCESS BY TRANSPORT AGENCIES AND COURIER SERVICE PROVIDERS

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....ANSPORT AGENCIES AND COURIER SERVICE PROVIDERS Instances have come to the notice of the Government that some consignors of goods in the State of J&K importing goods for consumption within the State were depositing entry tax in advance to facilitate speedy clearance of the goods at various Check Posts in the State. The State Taxes Department has allowed such advance deposits of entry tax notwithst....

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....o the depositors. 2. The depositors shall not be eligible for any kind of interest as entry tax in advance has been deposited voluntarily to facilitate speedy clearance of their consignments at check posts. 3. For the purpose of claiming refund of balances of entry tax paid in advance, the applicant shall file an application before incharge of the concerned office within one month of the issuanc....