State Government is authorised to levy following taxes- Taxes on land revenue that includes revenue collection, maintaining revenue records. Agricultural income tax. Land and building taxes. Excise duty for production and manufacture of alcohol within the state to be consumed by humans, opium and narcotics. Taxes on entrance of goods in the state for use, sale or any other purpose. Entertainment, amusements and other such taxes within the state. Toll tax. Stamp duty. Tax on Capitation. Taxes on transport vehicles used, animals and ships or boats.