Section 3(1) in The Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993
(1)There shall be levied and collected a tax on entry of scheduled goods into a local area for consumption, use or sale therein at such rate, not exceeding five per cent, of the import value of such goods, as may be specified by the State Government in a notification published in a official gazette subject to such conditions as may be prescribed:Provided different rates for different scheduled goods may be specified by the State Government.
