Mr. Arun, understand the question, before you answer. Here
the question is whether Entry Tax is applicable on
consumables brought from outside the state.
Entry tax is applicable on certain items brought to a local
area from outside that local area. Please refer the latest
Entry tax Act. On the eve of implementation of VAT, entry
tax has been removed on many items & this differs from state
to state. Entry Tax is the tax levied by a state government
on the entry goods in to a local area as defined in the said
Act, in any state. You can find it from the Commercial Taxes
Dept. of a Tax Practitioner for the present status in your
state in India.