Octroi and local body tax

Hello expert !

What is the existing rules for OCTROI and LOCAL BODY TAX in case of AHMEDABAD/GUJARAT when somebody purchase online material (Electronic GADGETS like NANO CATEGORY DRONE or MOBILE) from  PUNJAB/INDIA as on dt. 7th JAN 2019 ?

I would like to know how these taxes are calculated? Are they refundable? if yes why it was levied?

Please help me out by answering above.

Thank you 

Regards