Direct tax or indirect tax

Entry tax is indirect tax which is payble on goods purchased in state from outside state/within the state, it is applicable on very few items specially notified by the state, it vary from state to state.

DIRECT TAX :

TAX LEVIED DIRECTLY ON TAX PAYER IS CALLED DIRECT TAX. E.G. INCOME TAX, GIFT TAX, WEALTH TAX

INDIRECT TAX  :

TAXES LEVIED ON TAX PAYERS INDIRECTLY THROUGH A TRANSACTION E.G. WHEN U R BUYING A PRODUCT U ARE PAYING TAXES AS WELL BUT, INDIRECTLY...

E.G. VAT, SERVICE TAX, EXCISE , CUSTOMS , ENTRY TAX, etc..