Section 2(1) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(1)In this Act, unless, the context otherwise requires;(a)"accessories" means car air conditioner, music system or any other article fitted to a motor vehicle which is not included in the original invoice;(b)"appellate authority" means an appellate authority appointed under Section 6;(ba)[ "appellate Tribunal" means the Appellate Tribunal appointed under section 4 of the Kerala General Sales Tax Act, 1963 (15 of 1963).] [Inserted by Act 19 of 2004 w.e.f. 1-4-2004.](c)"assessing authority" means an assessing authority appointed under Section 5;(d)"entry of [goods] [Substituted by Act 23 of 1996 w.e.f. 29-7-1996.] into a local area" with all its grammatical variations and cognate expressions, means entry of [goods] [Substituted by Act 23 of 1996 w.e.f. 29-7-1996.] into a local area from any place outside the State for use [consumption] [Inserted by Act 12 of 2003 w.e.f. 1-4-2003.] or sale therein;(e)"General, Sales Tax Act" means the Kerala General Sales Tax Act, 1963 (15 of 1993);(ee)[ "Goods" means the goods mentioned in the Schedule.] [Inserted by Act 23 of 1996 w.e.f. 29-7-1996.](f)"Government" means the State Government.(g)[ "Importer" means a person who brings or cause to be brought any goods whether for himself or on behalf of his principal or any other person, into a local area, from any place outside the State for use, consumption, or sales therein or who owns the goods at the time of entry into the local area.] [Substituted by Act 12 of 2003.](h)"Local area" means the area of jurisdiction of a local authority;(i)[ "Local authority" means a Grama Panchayat constituted under the Kerala Panchayat Raj Act. 1994 (13 of 1994) or a Town Panchayat, a Municipal Council or a Municipal Corporation constituted under the Kerala Municipality Act, 1994 (20 of 1994) or a Cantonment declared under the Cantonments Act, 1924 (Central Act 2 of 1924)] [Substituted by Act 23 of 1996 w.e.f. 29-7-1996.](j)"motor vehicle" means a motor vehicle as defined in Clause(28) of Section 2 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988);(k)"notification" means a notification published in the Gazette.(l)"Person" includes any company or association or body of individuals whether incorporated or not, a firm, a local authority, the Government of any other State or Union Territory;(m)"prescribed" means prescribed by rules made under this Act;(n)"purchase value" means the value of the goods as ascertained from the original invoice and includes insurance, excise duties, countervailing duties, sales tax, transport fee, freight charges and all other charges incidentally levied on the purchase of goods and in the case of a motor vehicle includes the value of accessories fitted to the vehicle;Provided that, where the purchase value of the 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 goods are acquired or obtained otherwise than by way of purchase, then the purchase value shall be the value or price at, which the goods of like kind or quality is sold or is capable of being sold, in open market(nn)[ "Schedule" means the Schedule to this Act;] [Inserted by ibid.](o)"State" means the State of Kerala;(p)"Tax" means tax payable under this Act;
