https://www.taxtmi.com/manuals?id=5746 Local area means a territory within a constituted local authority (municipality, district board, local board, union board, panchayat or similar body). Where a levy charges entry of goods, an entry tax can be imposed in relation to that local area because the taxable incidence is the point of entry into premises within the local authority's territory. en-us Mon, 11 Nov 2024 16:42:00 +0530 Thu, 03 Jul 2025 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5746 Local area means a territory within a constituted local authority (municipality, district board, local board, union board, panchayat or similar body). Where a levy charges entry of goods, an entry tax can be imposed in relation to that local area because the taxable incidence is the point of entry into premises within the local authority's territory. Manuals Indian Laws Mon, 11 Nov 2024 16:42:00 +0530 https://www.taxtmi.com/manuals?id=5746