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    <title>About Entry Tax</title>
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    <description>Entry tax is a levy on goods moving between states or districts when the product is imported without material restructuring. Two categories exist: entry tax on motor vehicles (applicable to vehicles liable for registration, with compensatory set-off for tax paid in another State) and entry tax on goods (subject to constitutional limits where non-compensatory levies risk invalidation).</description>
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      <description>Entry tax is a levy on goods moving between states or districts when the product is imported without material restructuring. Two categories exist: entry tax on motor vehicles (applicable to vehicles liable for registration, with compensatory set-off for tax paid in another State) and entry tax on goods (subject to constitutional limits where non-compensatory levies risk invalidation).</description>
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