INTERVIEW QUESTIONS TAX CUSTOM DUTY & OCTROI / ENTRY TAX DETAILS

Question: When the form ET-2 is to be used for Entry Tax in West Bengal?

Answer: It is to be used for entry of specified goods into a local area and which is not covered by any other subrule of rule 11 [i.e. sub-rule (2) to (6) ]. A few examples where it can be used are:–

(i) goods being sent for job work from local area 1 to local area 2 on the basis of challan.

(ii) goods being sent, otherwise than by sale, from local area 1 to local area 2 by UR dealer or person.

(iii) goods being printed materials including calendar, brochure, leaflet or pamphlet not meant for sale and for which no waybill is required at the time of its import from outside the State.

It is to be used for entry of specified goods into a local area and which is not covered by any other subrule of rule 11 [i.e. sub-rule (2) to (6) ]. A few examples where it can be used are:–

(i) goods being sent for job work from local area 1 to local area 2 on the basis of challan.

(ii) goods being sent, otherwise than by sale, from local area 1 to local area 2 by UR dealer or person.

(iii) goods being printed materials including calendar, brochure, leaflet or pamphlet not meant for sale and for which no waybill is required at the time of its import from outside the State. Source: CoolInterview.com

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