Incidence of entry tax

(1) Subject to the provisions of sub-section (2) and save as provided in sub-section (3), there shall be levied and paid to the State Government by an assessee: an entry tax on value of scheduled goods making an entry exceeding rupees ten thousand for consumption or use of such goods. at the rate(s) as specified in the scheduJe. Provided that the State Government may specify different rate or rates of tax in respect to different categories of the consumption or use of such goods. Provided further that the rate of entry tax shall not exceed twenty percentum of the value ofscheduJed goods consum1:d or used therein. (2) No entry tax shall be payable by an importer oftbe scheduled goods; improvement or repair of any building, road, bridge or commissioning of any other, plant and machineries or immovable or movable property; (3) Notwithstanding anything contained in sub-section (1 ), the State Government; subject to such conditions and restrictions. may by notification levy entry tax on such inputs as consumed or used by the registered dealers. (4) When an assessee, holds more than one registration for each of his place of business under this Act, the tax shall be payable separately in respect of his each such registration. (5) Notwithstanding anything contained in sub-section(4), an assessee I person required to import any scheduled goods shall obtain the prescribed Form, as prescribed in sub-rule (1) of Rule 42 of the Jharkhand Value Added Tax Rules 2006, and pay the entry tax at the specified rate at the time of obtaining such prescribed Form.