Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011
No: 11 Dated: Jul, 15 2011
The Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011
(Jharkhand Act No. 11, 2011)
An Act to provide for the levy of tax on the entry of certain goods from outside the State into the local areas of the State of Jharkhand for consumption or use in local areas.
Whereas it is expedient to create a fund for the purpose of development of trade, infrastructure, commerce and industry of the local area(s) and as such provide for the levy of tax on entry of certain goods into the local areas of the State of Jharkhand for consumption or use therein;
Be, it enacted in the Sixty Two year of the Republic of India, by the Legislature of Jharkhand, as follows: -
1. Short title, extent and commencement - (1) This Act may be called the Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011.
(2) It extends to all local areas in Jharkhand,
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. Definitions - In th.is Act, unless the context otherwise requires, -
(a) "Assessee" means any importer of scheduled goods, whether in course of a business or otherwise, by whom a tax or any other sum of money is payable under this Act and includes every such importer/person in respect of whom any proceeding under iliis Act have been taken for the assessment of tax payable by him;
(b) "Business" means any trade, commerce, manufacture or any adventure or otherwise or I concern in the nature of trade, commerce, manufacture, whether or not such trade, commerce, in the generation or distribution of electricity, in the communication network, manufacture, adventure, concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure, concern; and includes any transaction in connection with, or incidental or ancillary to such trade or services, commerce, manufacture, adventure or concern; or any transactions involving goods whether or not in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, scrap or waste materials goods, which are obtained as waste-product, by-product in the course of manufacture or processing of other goods or mining or generation and distribution of electricity.
(c) "Commissioner" for the purpose of this Act means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes as appointed by the Government under section 4 of the Jharkhand Value Added Tax Act 2005 (Jbarkband Act 05, 2006) and includes any other officer appointed under Section 4 of Jharkhand Value Added Tax Act 2005 upon whom the State Government may by notification, confer a!J or any of the powers and duties of the Commissioner to carry out the purposes ofthis Act.
(d) "Consumption or Use" save as provided elsewhere in this Act; means scheduled goods required for ; manufacturing, in the generation or distribution of electricity, in the communications network, works contract, construction, erection, assembling, fabrication, installation, modification, commissioning, fitting out of any building, plant of all varieties and descriptions, projects including the waler/ river projects, roads, bridges; whether in course of any business or otherwise, but shall not include consumption or use by registered dealers, of goods brought or caused to be brought by him, into any local area for consumption or use by him directly for use in the manufacture of-taxable goods.
(e) "Entry of goods" with. all its grammatical variations and cognate expressions, means entry of scheduled goods into a local area(s) from any place outside the State for consumption or use therein.
(f) "Fund" means, the "Jharkhand Trade Development Fund"; as created by the State Government through a Notification published in the Official Gazelle: for the purpose of development of trade, infrastructure, commerce and industry of the local area(s), for such peciod(s) as may be specified in this behalf.
(g) "Goods" means all kinds of movable property (other than newspapers, actionable claims, electricity, stocks and shares and securities) and includes aJJ materials, computer software sold in any form, Sim cards ,IJSed in Mobile Telephony or for any other similar activation purposes, commodities, articles and every kind of property (whether as goods or in ' some other form) involved in the execution of a works contract.
(h) "Govemment" means Government of Jharkhand.
(i) "Importer" means a person who makes or causes to be made any entry of scheduled goods, whether on his own account or on account of a principal or any other person; into a local area from any place outside the State for consumption or use therein or who owns such goods at the time of entry into the local area; Explanation- For the purpose of this Act Import shall not include imports from outside the country.
(J) "Input" means, scheduled goods purchased in course of business and required for - (a) use in manufacturing or processing of taxable goods for sale; or (b) use in nunmg or use as containers or packing materials of taxable goods for sale; or (c) execution of works contract.