Explanation:

Octroi is a local tax collected by the state government on goods that have been purchased in a city/state for the purpose of personal use and sale. Duty on goods is generally levied after the weight, value and total number of goods. It is a charge for allowing transit of good through the jurisdiction. As of 1 July 2017, with the introduction of GST country-wide, the octroi has been abolished. Hence option 2nd is correct.