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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Assam - Subsection

Section 2(1)(d) in The Assam Entry Tax Act, 2001

(d)"Importer" means a person who brings the goods as specified in the Schedule into a local area from any place outside that local area including a place outside the State for consumption, use or sale therein including for consumption or use of such goods in works contract and in the case of crude oil specified in entry 38 of the Schedule which are transported through pipelines or otherwise into a local area from any place outside that local area including a place outside the State for consumption, use or sale therein, the ultimate recipient or the refinery, as the case may be, of such crude oil shall be deemed to be the importer;