Entry tax on sugar imported from outside the State of Punjab which was levied in pursuance of provisions of section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000 @ 4% vide notification No No.S.O.59/P.A.9/2000/S.3-A/2007 dated 15-07-2007, has now been withdrawn by the Government of Punjab.
The said withdrawl has been made w.e.f 11th April, 2011 vide notification No S.O. /P.A.9/2000/S.3-A/2011. The said notification is produced herebelow for ready reference of all concerneds.
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE & TAXATION
Notification
The 11th April, 2011
No. S.O. /P.A.9/2000/S.3-A/2011- In pursuance of the provisions of Section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000 (Punjab Act No. 9 of 2000), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to rescind the Government of Punjab, Department of Excise & Taxation, Notification No. S.O. 59/P.A. 9/2000/S.3-A/2007, dated the 15th November, 2007 with effect from 11th April, 2011.
S.S. Brar
Financial Commissioner, Taxation and
Secretary to Government of Punjab,
Department of Excise and Taxation
Comment: Although there has been a news in a leading Hindi Newspaper that in an ongoing case pending in P&H HC namely Bhushan Steel v. State of Punjab, the Hon’ble High Court has stayed the operation of entry tax in Punjab, but the collection of entry tax is still going on in Punjab. This withdrawal of entry tax on sugar would be a relief for the importers of sugar in State of Punjab.
—————————————————