AMIT BAJAJ ADVOCATE

Punjab Government has exempted oil companies from payment of entry tax on diesel brought in the State of Punjab w.e.f 13-05-2011. The relevant notifiaction is produced herebelow:  

Notification

            No.G.S.R.30/P.A.9/2000/Ss.11and 3-A/Amd./2011-with reference to Government of Punjab, Department of Excise and Taxation, Notification No. G.S.R. 4/P.A.9/2000/Ss.11 and 3-A/Amd./2011,dated the 11^th February, 2011, and  in exercise of the powers conferred by section 11 read with Section 3-A of the  Punjab Tax on Entry of Goods into Local Areas Act, 2000 (Punjab Act No.9 of 2000), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the rules further to amend the Punjab Tax on Entry of Goods into Local Areas Rules, 1999, namely :-

RULES 

1. (1) These rules shall be called 'The Punjab Tax on Entry of Goods into Local Areas (Amendment) Rules, 2011.

 (2)They shall come into force on and with effect from the date of their publication in the official gazette.

2.In the Punjab Tax on Entry of Goods into Local Areas Rules, 1999, after rule 3, the following shall be added, namely:- 

"3-A Exemption from tax.-Indian Oil Corporation Limited, Bharat Petroleum Corporation Limited and Hindustan Petroleum Corporation Limited are exempted from payment of tax on diesel brought by them for sale in the State from outside through the pipeline and the  Railways." 

SHIVINDER SINGH BRAR,  Financial Commissioner Taxation and     Secretary to Government of Punjab, Department of Excise & Taxation.