Entry tax as a State-level modernisation replaces octroi by using self-assessment and ad valorem collection methods. Octroi is a municipal tax on the entry of goods into a local area for consumption, sale or use, historically collected at check posts; by contrast, entry tax is imposed at the State level, treated as State revenue, collected by self-assessed returns, and generally levied as an ad valorem charge rather than through the mixed specific/ad valorem mechanism characteristic of traditional octroi.