Section 2(1)(d) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(d)"entry of [goods] [Substituted by Act 23 of 1996 w.e.f. 29-7-1996.] into a local area" with all its grammatical variations and cognate expressions, means entry of [goods] [Substituted by Act 23 of 1996 w.e.f. 29-7-1996.] into a local area from any place outside the State for use [consumption] [Inserted by Act 12 of 2003 w.e.f. 1-4-2003.] or sale therein;