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Entry tax

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(Querist)
26 June 2014 My question is whether entry tax is applicable in case a Company sends some goods out for job work and receives them back.

(West Bengal Jurisdication)
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CA Yugal Purohit

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CA Yugal Purohit (Expert)
26 June 2014 Where such goods are dispatched outside the State in the same form without making any
consumption, use or sale thereof within three months from the date of entry of the very same goods
into a local area of the State, the amount of tax paid under this Act by a registered dealer on entry of
such specified goods in the same form into the local area shall be allowed to be deducted from or
adjusted with the amount of tax payable by such registered dealer for the tax period in which such
goods have been so despatched - Rule 7(1).
of wb entry tax
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