Incase you think that Goa is excused or relived from the taxes, you are wrong!!! Government of the state of Goa has prefered to keep all such taxes low. Simply because traditionally, Goa has always been a popular for its scenic beauty, beach and local food. Tourists have been frequently visiting Goa, making it a known destination for travellers.
The government charges higher tax on fast food. People pay more tax on say, Domino's. If you pay Rs. 600 in a place X, then the price of the same pizza in Goa will be Rs. 750. This is because VAT on fast food etc. is high. Why fast food? Because it’s unhealthy & harmful.
Similarly, the casinos in Goa burn a few holes in their pockets by paying taxes. Casinos on land pay even more.
The government also charges entry tax (at Dhargal, in North Goa. Another booth in the South) for vehicles registered outside Goa state. Because on spending time here, you are using Goa's "cheap services (e.g. petrol)". Supposed 2000 vehicles enter Goa in a day. The government will make anywhere between Rs. 2 Lakhs to 10 Lakhs.
These are the most common situations you are likely to encounter. You also find cheap liquor in Chandigarh, Delhi and other UTs. Take Daman and Diu for example, liquor is not expensive as it is surrounded by the dry state of Gujarat.
