I m a steel structure manufacturer in UP. I purchase Iron & steel as raw material from outside of the local area (within UP) and pays entry tax on that purchases. As I m manufacturing steel structure which also comes under the entry iron & steel and sells the same to some dealer of outside the local area. Now my question is should I charge the entry tax on the tax invoice from the subsequent purchaser or I should not charge the entry tax from the subsequent purchaser by treating that I have already paid the entry tax once on the Iron & steel in UP and I should issue form "D" to him.