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Import under the maha.tax on entry of goods into local aera

CA Piyush Chandanmal Rakhecha (Accounts Manager) (260 Points)

27 January 2014

Dear All,

Please help me by answering few question which is not clearly define in The Maha. Tax on the entry of goods into local areas Act, 2002

1) What is means " Import"

2) Who is Importer

3) Whether goods purchases outside the territory of india is also covered?

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2 Replies

MJ Krishnamurthy (ACCT(Retd)) (7197 Points)
Replied 27 January 2014

Here 'import' means bringing into the state from outside. This may be from other state or other country........mjk

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CA Piyush Chandanmal Rakhecha (Accounts Manager) (260 Points)
Replied 28 January 2014

Dear MJK Sir,

Thanks for the reply, My further query is that-

Whether it is constitutionally valid to levy entry tax on the imported goods?

Because according to Article 286 of Constitution -

Restrictions as to imposition of tax on the sale or purchase of goods -

(1) No law of a State shall impose, or authorise the imposition of, a tax on the sale or purchase of goods where such sale or purchase takes place—

(a) outside the State; or

(b) in the course of the import of the goods into, or export of the goods out of, the territory of India.

So shall state government have rights to overrule the constitutional validity?

Please share your opinion.