Section 3(1) in The Haryana Local Area Development Tax Act, 2000
(1)There shall be levied and collected a tax on entry into a local area, of all goods, except those specified in Schedule A, for consumption or use therein, at such rates [not exceeding twenty per cent of the value of petroleum based fuels and not exceeding ten per cent of the value of the other goods] [Substituted for the words 'not exceeding ten per cent of the value of the goods' by Haryana Act No. 18 of 2003.], as may, by notification, be specified by the State Government, and different dates and different rates may be specified in respect of different goods or different classes of goods or for different local areas.
