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VAT - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

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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