Orissa entry tax
Dayal R Kundani
(Querist) 07 September 2012
This query is : Open
Agricultural implement is exempted from Entry Tax.
Wish to seek clarification on the "Agricultural Pump Sets" which are falling under the head of Agricultural implement.
The pumps are sold through distributors and dealers and are not directly sold to the end customer
Under such circumstances whether the exemption is not available to the Dealer who brings in such pumps for further sale in the state.
Objections are being raised that exemption is available only when they are sold to farmers directly, which in a normal trade scenario is difficult to have sales depots to cater to such individual farmers.
Request clarification to address the matter.
