Criteria for segregating local areas in Bangalore for the purpose of Karnataka tax on entry of goods Act, 1979.

Question

Dear all,

I am article student. One of our client is purchasing goods from Anekal it is TMC(Town Municipal Corporation). our client situated in Koramangala it is Municipal Corporation. But both are in Banglore, Karnataka.  Now whether entry tax is payable or not ?

                      Thanking you in advance.