Section 3(3) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(3)The tax shall be addition to the tax levied and collected as octroi by a municipal corporation of a city constituted under the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949) or any other local authority, as the case may be, within its local area.
