Levy of entry tax – so long as the import for consumption, use ...
Entry Tax Applies to Goods for Use, Sale, or Consumption Locally, Regardless of Origin State or Country.
August 8, 2016
Case Laws VAT and Sales Tax HC
Levy of entry tax – so long as the import for consumption, use or sale within the local area attracts the levy, it is immaterial whether the goods originally arrived from outside the country or from another state within the country. - HC
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