Section 2(f) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(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).
