Entry Tax is a tax levied by a state or local government on goods brought into its jurisdiction for the purpose of sale, consumption, or use. It is typically applied to goods that enter from other states or countries, aiming to regulate trade and generate revenue.
An Act to provide for the levy of taxes on entry of goods of certain kinds into the Calcutta Metropolitan Area for consumption, use or sale therein, and for matters connected therewith or incidental thereto.
The criteria as well as the amounts for allocation among concerned Departments of the State Government, shall be determined by a Committee to be known as the West Bengal Compensatory Entry Tax Fund Management Committee.
An Act to provide for the levy and collection of taxes on the entry of certain goods into a local area of the State of West Bengal for consumption, use or sale therein and to provide for matters connected therewith or incidental thereto for the purpose by creating a Compensatory Entry Tax Fund.