Dear Professionals
Entry tax is levy when goods are entered into a local area from another local area.
Local area means, area comprised within a local authority
Local authority means an authority constituted under a law relating to local authority but shall not include a Janapada Panchayat, a Zila Panchayat, a Mandal Panchayat or such other local authority as the State Government may, by notification, specify;
So my Query is
1) Whether C.G. is a single local area as a whole, or comprised with many local areas.
2) If C.G is divided into many areas, then could u please provide the list of that area