1.Entry tax is levid on that product which transfer or
enter a product from one state to another state.
2.KARNATAK STATE - Octroi is being abolished in the state
as it was causing great hardship to transport operators and
to trading community.
3.The abolition of octroi which is being levied and
collected by the local authorities will result in
considerable loss of revenue to the. The state government
will have to make up this loss of revenue.
4. It is therefore considered necessary to levy a tax on
the entry into local areas of certain goods.
THE TAX WHICH IS PAID ON THE PRODUCT WHICH PASSES THE
BOARDER OF THE STATE WITH IN THE COUNTRY IT IS THEIRFORE
CAN BE TREATED AS OTHER TAX WHICH IS NOT RELATED TO THE
REVENUE TAX IT IS LIKE OTHER TAX WHICH IS PAID ON SALE OF
PRODUCT AND CAN BE TREATED AS OCTROI( OR ) OTHER DUTY AND