Section 2(1)(g) in The U.P. Tax on Luxuries Act, 1995

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State of Uttar Pradesh - Subsection

Section 2(1)(g) in The U.P. Tax on Luxuries Act, 1995

(g)"tobacco" means unmanufactured and manufactured tobacco as described in the Notes and in the table in Chapter 24 in the Schedule to the Central Excise Tariff Act, 1985 and includes Pan Masala (by whatever name called) with or without tobacco but does not include cigarettes priced at rupees five or less per packet of ten and biris;

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State of Uttar Pradesh - Subsection

Section 2(1)(g) in The U.P. Tax on Luxuries Act, 1995