Whether karnataka entry tax is applicable for import of raw sugar for export after converting into white sugar. pls advise
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Under Notification NO. FD 11 CET 2002(I), dated 30th March, 2002, sugar is liable to entry tax at 1%. However, if the sugar is brought in for the purposes of consumption or use as raw materials, component parts and inputs in the manufacture of an intermediate or finished product, no tax is payable. In this case since it is brought in as raw material, no entry tax under the Karnataka Entry tax is payable.