Section 2 in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
2. Definitions.
- In this Act, unless the context otherwise requires,-(a)"Appellate Authority" means an Appellate Authority appointed under section 6;(b)[ "Appellate Tribunal" means the tribunal constituted under section 19 of the Gujarat Value Added Tax Act, 2003 (Gujarat 1 of 2005) and discharging functions of the Appellate Tribunal assigned to it by or under this Act;] [Clause (b) substituted by Gujarat 5 of 2006, dated 2nd March, 2006](c)"Assessing Authority" means any officer appointed under section 5;(d)"entry of specified goods into a local area" with all its grammatical variations and cognate expressions means entry of specified goods into a local area from any place outside the State but not being a place outside the territory of the Union of India, for consumption, use or sale therein;(e)"importer" means a person who brings any of the specified goods into a local area from any place outside the State but not being a place outside the territory of the Union of India, for consumption, use or sale therein;(f)"local area" means-(i)a city within the meaning of the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949);(ii)a municipal borough, transitional area, small urban area or a notified area within the meaning of the Gujarat Municipalities Act, 1963; (Gujarat 34 of 1964);(iii)a village, within the meaning of Gujarat Panchayats Act, 1993 (Gujarat 18 of 1993);(iv)a cantonment within the meaning of the Cantonment Act, 1924; (II of 1924).(g)"person" includes any company or association or body of individuals, whether incorporated or not, a society, a club or an institution and also a Hindu Undivided Family, a firm, a local authority, the Central Government or any State Government;(h)"prescribed" means prescribed by rules;(i)"purchase value" means the value of the specified goods as ascertained from the original invoice and includes insurance, excise, duties, countervailing duties, sales-tax, transport fee, octroi, freight., charges and all other charges incidentally levied on the purchase of the specified goods and in the case of the specified goods mentioned at serial number 1 of the Schedule also the value of accessories fitted therein;Provided that where purchase value of the specified goods is not ascertainable on account of non-availability or non-production of the original invoice, or when the invoice produced is proved to be false, or if the specified goods are acquired or obtained otherwise then by way of purchase, then the purchase value shall be the value or price at which the specified goods of the like kind or quality are sold or are capable of being sold, in open market in the local area;(j)"rules" means rules made under this Act;(k)"specified goods" means goods specified in column 2 of the Schedule [and such other goods as the State Government may, by notification in the Official Gazette, specify under sub-section (1A) of section 3] [Added by Gujarat 7 of 2008, dated 29th March, 2008 (w.e.f 01-04-2008)];(l)"State" means the State of Gujarat;(m)"tax" means the tax payable under this Act.
