State Act

The Assam Entry Tax Act, 2008

This Act was repealed on a date we do not have by the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017), s.174(1)(ii); it may still apply to matters that began before then.

7. The entry tax payable by an importer shall be levied in accordance with the principles as stated below :- (a) entry tax shall not be payable unless the importer effects entry of the specified goods into a local area; (b) where any such goods are consumed, used or sold in a local area by the importer, it shall be presumed, until the contrary is proved by him, that such goods had entered into that local area for consumption, use or sale therein.