Section 2 in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
2. Definitions.
(1)In this Act, unless the context otherwise requires,-(a)[ ***] [Omitted by Act No. 24 of 1982 (w.e.f. 6-5-1982).](aa)[] [Renumbered as clause (aa) by Act No. 24 of 1978 (w.e.f. 1-10-1978).] "entry of goods into a local area" with all its grammatical variations and cognate expressions means entry of goods into that local area from any place outside thereof including a place outside the State for consumption, use or sale therein;(b)"Entry lax" means a tax on entry of goods into a local area for consumption, use or sale therein levied and payable in accordance with the provisions of this Act [and includes composition money payable under Section 7-A;] [Inserted by Act No. 67 of 1976 (w.e.f. 31-12-1976).](bb)[ ***] [Omitted by Act No. 11 of 1995 (w.e.f. 1-4-1995).](c)"Law relating to local authority" means [the Cantonment Act] [Substituted by Act No. 67 of 1976 (w.e.f. 1-9-1976).], 1974 (No. 2 of 1924), the Bhopal State Town Area Committee Act, 1954 (No. 25 of 1954); the Madhya Pradesh Municipal Corporation Act, 1956 (No. 23 of 1956), the Madhya Pradesh Municipalities Act, 1961 (No. 37 of 1961), the Madhya Pradesh Panchayats Act, 1962 (No. 7 of 1962) or the Madhya Pradesh Nagar Tatha Gram Nivesh Adhiniyam, 1973 (No. 23 of 1973) as the case may be;(d)"Local Area" means the area comprised within the limits of a local authority;(e)"Local authority" means an authority constituted under a law relating to local authority but shall not include a Janapad Panchayat, a Zila Panchayat, a Mandal Panchayat or such other local authority as the State Government may, by notification, specify;(f)"Local goods" in relation to a local area means goods of local origin as distinct from goods which enter into that local area;(ff)[ ***] [Omitted by Act No. 11 of 1995 (w.e.f. 1-4-1995).].(g)[ "raw material" means an article used as an ingredient in any manufactured goods, or an article consumed in the process of manufacture and includes fuel and lubricants required for the process of manufacture] [Substituted by M.P. Act No. 23 of 2006 (w.e.f. 1-4-2006).];(gg)[ "Registered dealer" means dealer registered under the [Madhya Pradesh VAT Act, 2002 (No. 20 of 2002)] [Inserted by Act No. 36 of 1997 (w.e.f. 1-10-1997).];(h)[ "Taxable market value" in relation to goods specified in Schedule II or Schedule III means the market value thereof excluding the market value of those goods to which clauses (i) to (iv) of the first proviso to sub-section (1) of Section 3 apply;] [Substituted by Act No. 36 of 1997 (w.e.f. 1-10-1997).]((i) "Taxable purchase value" in relation to goods specified in Schedule II or Schedule III means the purchase value thereof excluding the purchase value of those goods to which clauses (i) to (iv) of the first proviso to sub-section (1) of Section 3 apply;] [Substituted by Act No. 36 of 1997 (w.e.f. 1-10-1997).](j)"Taxable quantum" in relation to a dealer means the aggregate of the taxable purchase value and the taxable market value;(k)[ ***] [Omitted by Act No. 22 of 1977 (w.e.f. 1-5-1977).];(l)[ "Value of goods" in relation to a dealer or any person who has effected entry of goods into a local area shall mean the purchase price of such goods as defined in [clause (s) of Section 2 of the [Madhya Pradesh VAT Act, 2002 (No. 20 of 2002)] [Substituted by Act No. 22 of 1977 (w.e.f. 1-5-1977).] [and shall include excise duty and/or additional excise duty and/or customs duty, if levied under the Central Excise and Salt Act, 1944 (No. 1 of 1944), the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (No. 58 of 1957) or the Customs Act, 1962 (No. 52 of 1962), as the case may be] [Substituted by Act No. 24 of 1982 (w.e.f. 6-5-1982).] or the market value of such goods if they have been acquired or obtained otherwise than by way of purchase;](m)[ "VAT Act" means the Madhya Pradesh VAT Act, 2002 (No. 20 of 2002).] [Inserted by M.P. Act No. 23 of 2006 (w.e.f. 1-4-2006).](2)All those expressions, other than expression "goods" and "sale" which are used but are not defined in this Act and are defined in the [Madhya Pradesh VAT Act, 2002 (No. 20 of 2002)] [Substituted by M.P. Act No. 23 of 2006 (w.e.f. 1-4-2006).] shall have the meanings assigned to them in that Act.(3)Any reference in this Act to the expression "has effected entry of goods" with its grammatical variations and cognate expressions, whether used in isolation or in conjunction with any other words shall, wherever necessary, be construed as including a reference to "has caused to be effected entry of goods".
