Section 3(1) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(1)For the purpose of development of trade, commerce and industry and for creation and maintenance of infrastructure facilities for free flow of trade and commerce in the State, there shall be levied and collected a tax on entry of all goods, except goods specified in Schedule 'A', into a local area for consumption, use or sale therein, from any place outside that local area, at such rate not exceeding five percent of the value of the goods, as may be specified by the State Government by notification and different rates may be specified in respect of different goods or different classes of goods.
