what is the difference b/n Entry Tax and special Entry Tax?

Dear sir,

As per my knowledge, special entry tax has been abolished by decision of Hon. karnataka high court.

Thanks, Mr. Mahendra Kumar,  for your information.

But

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The Hindu

Saturday, Jul 25, 2009
 

In what could be described as a blow to the State Government, the Karnataka High Court on Friday struck down the provision relating to entry tax on motor vehicles.

Justice N. Kumar passed the landmark judgement on petitions by L&T Equipments Private Limited, Lakshmi Constructions, and 100 others.

The petitioners had challenged the constitutional validity of Section 4B of the Karnataka Tax on Entry of Goods into local areas (State) and a notification of July 26, 2003, prescribing the rate of entry on motor vehicles brought from other States into Karnataka.

They said Section 4B was included for the first time in the Act with effect from April 1, 1995.

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If we see this news, I think Entry Tax been realxed only for motor vehicles.

Please let me know on it.