Orissa Entry Tax Rules, 1999
CHAPTER I : Preliminary
1 . Short title and commencement-
(1) These Rules may be called 1[the Orissa Entry Tax Rules, 1999.]
2[(2) They shall come into force on the date of their publication in the Orissa Gazette.]
2 . Definitions-
(1) In these rules, unless the context otherwise requires-
(a) "Act" means the Orissa Entry Tax Act, 1999;
(b) "Form" means a form appended to these Rules;
(c) "Manufacturer", with all its grammatical variations and cognate expressions, means a dealer or a person in the business of manufacture as defined in the 3[Orissa Value Added Tax Act, 2004;]
(d) "Month" means a calendar month;
4[(e) The words "Place of business" shall have the same meaning as assigned to it in the Orissa Value Added Tax Act, 2004;]
(f) "Principal place of business" means In relation to a dealer who has more than one place of business in the State of Orissa, the place of business mentioned as the principal place of business for the State In the application for registration or the registration certificate.
5[***]
(g) "Registered dealer" means a dealer registered under the Act;
(h) "Rules" means Orissa Entry Tax Rules, 1999;
6[(i) "VAT Rules" means The Orissa Value Added Tax Rules, 2005; and
(j) "VAT Act" means The Orissa Value Added Tax Act, 2004.]
(2) All words and expressions used but not defined in these rules, unless the context otherwise requires, shall have the same meaning as respectively assigned to them in the Act or in the 7[VAT Rules].
Footnotes:
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In exercise of the powers conferred by Section 37 of the Orissa Entry Tax Act, 1999 (Orissa Act 11 of 1999), the State Government made the Rules and the Rules came into force w.e.f. 01.12.1999, vide Government of Orissa in Finance Department Notification No. 44770--CTA-121/99-R (SRO No. 753/99), dt. 04.11.1999, published in the Orissa Gazette Extraordinary No. 1594, dt. 01.12.1999.
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These Rules have been published in the Orissa Gazette Extraordinary No. 1594, dt. 01.12.1999, and thus came into force on 01.12.1999.
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Substituted "Orissa Sales Tax Act, 1947" by the Orissa Entry Tax (Amendment) Rules, 2005, vide Finance Department Notification No. 47971-CTN-3/2005-F. (SRO No. 489/2005), dt. 15.10.2005, published in the Orissa Gazette Extraordinary No. 1714, dt. 19.10.2005.
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Substituted ibid.
Prior to this amendment Rules 2(e) stood thus:
[(e) "Place of business" means any place where a dealer sells or purchases any goods or keeps accounts of sales or purchases;]
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Omitted Explanation by the Orissa Entry Tax (Amendment) Rules, 2005, vide Finance Department Notification No. 47971-CTN-3/2005-F. (SRO No. 489/2005), dt. 15.10.2005, published in the Orissa Gazette Extraordinary No. 1714, dt. 19.10.2005.
Prior to this amendment Explanation to Rules 2(f) stood thus:
[Explanation. - For the dealer under the Orissa Sales Tax Act, 1947, who has been allowed to file consolidated returns under the Orissa Sales Tax Rules, 1947, principal place of business means the place within the jurisdiction of that Circle where he is permitted to file consolidated returns under the said rules;
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Substituted Rule 2(i) ibid.
Prior to this amendment Explanation to Rule 2(f) stood thus:
(i) "Sales Tax Act" means Orissa Sales Tax Act, 1947; and
"Sales Tax Rules" means Orissa Sales Tax Rules, 1947.
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Substituted "Sales Tax Rules" ibid.
CHAPTER II : Rate of Entry Tax
3 . Rate of tax
The tax payable by a dealer or any other person under the Act shall 1[subject to the Explanation hereunder,] be at the following rates:-
(1) 2[***]
(2) Subject to the provisions of sub-rule (4) the goods specified in Part II of the Schedule to the Act shall be exigible to the tax at the rate of 2% of the purchase value.
(3) Subject to the provisions of sub-rule (4), the goods specified in Part I of the Schedule to the Act shall be exigible to the tax at the rate of 1% of the purchase value.
3[(4) Goods specified in Part I and Part II of the Schedule to the Act shall be exigible to tax at a concessional rate of fifty percentum of the rate to which such goods are exigible under sub-rule (3) and sub-rule (2) respectively of this rule, when such goods are brought--
(a) for use as raw material by a manufacturer on first entry into a local area of the State from outside the State; or
(b) for use as raw material by a manufacturer on first entry into a local area from another local area; or
(c) by a registered dealer into any local area and then sold to a manufacturer for use as raw material:
Provided that the tax payable under the Act is collected by a manufacturer in case of (b) and by such registered dealer in case of (c) and shown separately in the cash memo or credit memo or bill issued to such manufacturer and a declaration in Form E-15 from the buying manufacturer is furnished:
Provided further that goods specified in Part I and Part II of the Schedule to the Act when used as raw material directly in manufacture of goods to be exported out of the territory of India shall not be exigible to tax where a declaration in Form E-16 from the buying manufacturer is furnished:
Provided also that if the buying manufacturer contravenes the provisions of this sub-rule, he shall pay the difference in tax or the tax, as the case may be, had he not been entitled to concessional rate of tax or not to pay any tax under the said sub-rule.
Explanation - For the purpose of this sub-rule the word 'manufacturer' shall mean and shall always be deemed to have meant a manufacturer who is registered under the Act.]
(5) Notwithstanding anything contained in this rule, no tax shall be levied under these rules in respect of such goods purchased by a dealer for which the details are furnished in Form E1 along with the 4[return under sub-rule (1) of Rule 10] to prove that such goods have already been subjected to entry tax or that the entry tax has already been paid under the Act for such goods.
1[Explanation-
(a) Goods common to Part I and Part II of the Schedule to the Act shall be taxed at the rate specified in sub-rule (2).
(b) Where the amount of tax collected by a dealer is higher than the tax payable, the dealer shall be liable to pay the amount of tax so collected.
(c) 5[***].]
Footnotes:
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Inserted w.e.f. 06.11.2000 by The Orissa Entry Tax (Second Amendment) Rules, 2000, vide Finance Department Notification No. 44404--CTN-2/2000-F. (SRO No. 687/2000), dt. 04.11.2000, published in the Orissa Gazette Extraordinary No. 1540, dt. 06.11.2000.
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Omitted by The Orissa Entry Tax (Amendment) Rules, 2004, vide Finance Department Notification No. 43961--CTN-5/2003-F. (SRO No. 467/2004), dt. 07.10.2004, published in the Orissa Gazette Extraordinary No. 1353, dt. 07.10.2004; printed on 11.10.2004. Prior to this amendment Rule 3(1) stood thus:
[(1) Goods specified in Part III of the Schedule to the Act shall be exigible to tax at the same rates as notified by Government under the Sales Tax Act for such goods, subject to the maximum of 12%.]
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Sub-rule (4) including proviso thereto is substituted by The Orissa Entry Tax (Amendment) Rules, 2004, vide Finance Department Notification No. 43961--CTN-5/2003-F. (SRO No. 467/2004), dt. 07.10.2004, published in the Orissa Gazette Extraordinary No. 1353, dt. 07.10.2004, printed on 11.10.2004. Prior to this amendment Rule 3(4) stood thus:
[6[(4) Goods specified in Part I and Part II of the Schedule to the Act shall be exigible to tax at fifty percentum of the rate to which such goods are exigible under sub-rule (3) and sub-rule (2) respectively of this rule, when such goods -
(a) are used as raw material by a manufacturer on its first entry into a local area; or
(b) are brought by a registered dealer into any local area and then sold to a manufacturer for use as raw material, provided the tax payable under the Act is collected by such registered dealer from the said manufacturer and shown separately in the cash memo or the credit memo or bill of such manufacturer, and the sale is supported by a declaration from the buying manufacturer in Form E15:]
Provided that goods specified in Part I and II of the Schedule to the Act when used as raw material directly in the manufacture of goods to be exported out of the territory of India shall not be exigible to tax.]
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Substituted "statement under Rule 10" by the Orissa Entry Tax (Amendment) Rules, 2005, vide Finance Department Notification No. 47971-CTN-3/2005-F. (SRO No. 489/2005), dt. 15.10.2005, published in the Orissa Gazette Extraordinary No. 1714, dt. 19.10.2005.
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Explanation (c) to sub-rule (5) is omitted by Orissa Entry Tax (Amendment) Rules, 2004, vide Finance Department Notification No. 43961-- CTN-5/2003-F. (SRO No. 467/2004), dt. 07.10.2004, published in the Orissa Gazette Extraordinary No. 1353, dt. 07.10.2004, printed on 11.10.2004. Prior to this amendment explanation (c) stood thus:
[(c) If both the finished product and the raw material from which the former is manufactured are included in Part III of the Schedule to the Act, then the raw material shall not be subject to the levy of tax.]
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Substituted by Orissa Entry Tax (Second Amendment) Rules, 2000, vide Finance Department Notification No. 44404--CTN-2/2000-F. (SRO No. 687/2000), dt. 04.11.2000, published in the Orissa Gazette Extraordinary No. 1540, dt. 06.11.2000. Prior to this amendment Rule 3(4) stood thus:
[(4) Goods specified in Part I and II of the Schedule to the Act when used as raw material by a manufacturer on its first entry, -
(a) in a local area which is notified as a Municipality or Municipal Corporation or Notified Area Council, shall be exigible to tax at fifty per centum of the rate to which such goods is exigible under sub-rules (2) and (3) of this rule; and
(b) in a local area other than that specified in clause (a) above shall not be exigible to tax:]
CHAPTER III : Registration of Dealers
4 . Application for registration-
1[(1) (a) Every dealer in scheduled goods who is registered under VAT Act shall apply for registration under these rules...
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