Entry Tax.

When an other state vehicle is Re.registered in our State or when a vehicle is purchased from another state, and brought for fresh registration here, one important point we have to see is whether the entry tax is paid. Also when an imported vehicle is brought for registration then also entry tax is to be paid. For eg. certain vehicles may not be readily available in this state and the buyer may buy the same from the neighbouring state.So we have to see the entry tax is paid or not.

If a vehicle is registered in other state and brought to this state within 18 months from the date of registration, then entry tax is to be paid.

If the vehicle is more than 18 months old, then the entry tax payment does not arise.

A batch of writ petitions challenging the introduction of entry tax was allowed by the High court and the High court Chennai held the introduction of entry tax as null and void. But subsequent appeal to the Supreme court by State Government upheld introduction of entry tax. So as on date entry tax is applicable.

Refer Circular No.42/2002