Section 3 in The Jammu and Kashmir Entry Tax on Goods Act, 2000
3. Incidence and levy of Tax.
- [(1) Subject to the provisions of this Act and the rules made thereunder, there shall be levied a tax on the entry of scheduled goods into the State to be called the entry tax, at the rates as may be notified from time to time under the Jammu and Kashmir General Sales Tax Act, 1962 the Jammu and Kashmir Value added Tax Act, Samvat 2005, or the Jammu and Kashmir Motor Spirit and Diesel Oil Taxation of Sales) Act, Samvat 2005, as the case may be, and such tax shall be charged and collected at the check post by such authority and in such manner as may be prescribed :Provided that on entry tax shall be collected and levied on the scheduled goods: -[***](i)[] [Renumbered '(ii)' by Act No. 2 of 2016, dated 2.7.2016.] Which are imported by any person in consequence of transfer of residence into the State; or(ii)[] [Renumbered '(iii)' by Act No. 2 of 2016, dated 2.7.2016.] where, through documentary evidence it is established that -(a)[ the goods are imported into the State by a person in connection with tourism or pilgrimage.] [Sub-clause (a) of clause (iii) substituted by Act VII of 2009, Section 13, w.e.f. 20-03-2009.]Explanation. - For the purpose of this sub-clause, the person, means a person visiting the State temporarily in connection with tourism or pilgrimage.(b)the goods imported are the same which had moved outside the State be connection with the state temporarily in which connection with tourism or pilgrimage"](2)The Government may, subject to such conditions as may be prescribed, exempt wholly or in part any class or description of goods by quantity or value, or such b from payment of entry tax.
