Section 2(1) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
(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 tax" 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), [* * *] [Omitted by C.G. Act No. 18 of 2006.]; the Chhattisgarh Municipal Corporation Act, 1956 (No. 23 of 1956), the Chhattisgarh Municipalities Act, 1961 (No. 37 of 1961), the Chhattisgarh Panchayats Act, 1962 (No. 7 of 1962) or the Chhattisgarh 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).];(fff)[ "Market Value" means the value at which the goods are generally sold in the market or where the goods are not generally sold in the market or the correct sale price thereof is not ascertainable, such value as may be notified by the State Government.] [Inserted by C.G. Act No. 6 of 2014, dated 20.3.2014.](g)[ "Value Added Tax Act" means the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2995);] [Substituted by C.G. Act No. 18 of 2006 (w.e.f. 1 -4-2006).](gg)[ "Registered dealer" means dealer registered under the [Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)] [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 (q) of Section 2 of the [Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)] [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)[ * * *] [Omitted by M.P. Act No. 22 of 1997 (w.e.f. 1-5-1997).].
