State Act

The Mizoram Entry Tax Act, 2015

This Act was repealed on 1 July 2017 by the Mizoram Goods and Services Tax Act, 2017 (Act No. 6 of 2017), s.174(1)(iii); it may still apply to matters that began before then.

3. (1) Subject to the other provisions of this Act, there shall be levied and collected an entry tax on the entry of specified goods into any local area for consumption, use or sale therein, at the rates respectively specified against each item in the Schedule. The entry tax shall be leviable on the import value of the specified goods and shall be paid by every importer of such goods: Provided that no entry tax shall be levied under this section on the entry of specified goods into a local area, if it is proved to the satisfaction of the Assessing Authority, in such manner as may be prescribed, that such goods have already been subjected to entry tax or that the entry tax has been paid by the importer or any other person under this Act in respect of the same goods. (2) Notwithstanding anything contained in sub- section (1), and subject to production of documentary proof, no entry tax shall be levied on such specified goods, which are also taxable under the Mizoram Value Added Tax Act, 2005 : — (a) if such specified goods are brought into any local area by a Dealer registered under the Mizoram Value Added Tax Act, 2005 for the purpose of resale and such goods are sold inside the State, the Dealer is liable to pay tax on the sales of such goods under the Mizoram Value Added Tax Act, 2005; (b) if such specified goods are sold in the course of inter-state trade or commerce or in the course of export out of the territory of India or such goods are otherwise dispatched outside the State by way of stock transfer by a dealer registered under the Central Sales Tax Act, 1956; (c) if such specified goods are brought into any local area by a Dealer registered under the Mizoram (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1973 for the purpose of resale and such goods are sold inside the State, the Dealer is liable to pay tax on the sales of such goods under the Mizoram (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1973; (d) if such specified goods are imported into a local area in the course of import from outside the territory of India provided that, if any such Dealer, after importing the specified goods, consumes such goods in any form or deals with such goods in any other manner, he shall inform the assessing authority within 30 days, succeeding the month in which such goods are so consumed or dealt with and pay the tax, which would have been otherwise leviable under the provisions of this Act. (3) Where the specified goods, the sales of which are exempted under the Mizoram Value Added Tax Act, 2005 for reasons of such goods being included in the Schedule to the said Act, which after entry into a local area are sold by an importer in the course of inter-state trade or commerce or in the course of export out of the territory of India or are dispatched outside the State by way of stock transfer, the import value of such specified goods subsequently sold or sent out in the manner mentioned above shall, subject to production of proof, be deducted from the total import value to determine the taxable import value. (4) The State Government may, by Notification in the Official Gazette, in the public interest or taking into account the fund requirement for infrastructure development within the State, vary the rates of tax and the items of goods specified in the Schedule and on such Notification being issued, the Schedule shall be deemed to have been amended accordingly.