Entry Tax in different states in India - Part 8 - Assam
The Assam Entry Tax Act, 2008 has received the assent of the Government of Assam on 13th April,2008. The Preamble to the Act reads, “Whereas it is expedient to provide for the imposition of a tax on the entry of goods into any local area in Assam for consumption, use or sale therein for the purpose of providing the infrastructure and amenities to facilitate trade and commerce within the state of Assam and for matters connected there with or incidental thereto;”. By adding the purpose for which the Entry Tax is proposed to be collected, the State Government has overcome the decision of the Assam High Court in ITC Ltd. vs State of Assam and others.