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[Cites 0, Cited by 3] [Entire Act]

State of Assam - Section

Section 2 in The Assam Entry Tax Act, 2001

2. Definitions.

(1)In this Act, unless the context otherwise requires,-
(a)"Assessing Authority" in relation to any importer means the authority competent to assess such importer;
(b)"Entry of goods into a local area" with all its grammatical variation and cognate expressions means entry of the goods as specified in the Schedule into a local area from any place outside that local area including a place outside the State for consumption, use or sale therein;
(c)"Entry Tax" means a tax on the entry of goods into a local area for consumption, use or sale therein, levied and payable in accordance with the provisions of this Act;
(d)"Importer" means a person who brings the goods as specified in the Schedule into a local area from any place outside that local area including a place outside the State for consumption, use or sale therein including for consumption or use of such goods in works contract and in the case of crude oil specified in entry 38 of the Schedule which are transported through pipelines or otherwise into a local area from any place outside that local area including a place outside the State for consumption, use or sale therein, the ultimate recipient or the refinery, as the case may be, of such crude oil shall be deemed to be the importer;
(e)"Local area" means the area comprised within the limits of a local authority including any area which has been or may hereafter be included in the Municipal Corporation of Guwahati, constituted under the Guwahati Municipal Corporation Act, 1969 or in the Municipality or Town Committee constituted under the Assam Municipal Act, 1956 or any area comprised within a Gaon Panchayat or an Anchalik Panchayat constituted under the Assam Panchayat Act of 1994;
(f)"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) including motor cars, motor taxi cabs, motor cycles, motor cycle combinations, motor scooters, motorette, motor omnibuses, motor vans, motor lorries and chasis of motor vehicles and bodies or tankers built or meant for mounting on chasis of motor vehicles, tractors, bulldozers, excavators, cranes, dumpers, three wheelers, road rollers and earthmovers;
(g)"Prescribed" means prescribed by Rules made under this Act;
(h)"Purchase value" means the value of such goods as ascertained from the original invoice and includes the charges paid or payable for insurance, excise duty, feight charges and all other charges incidentally levied on the purchase of such goods or if such goods have been procured otherwise than by way of purchase, the value determined in the same manner as mentioned :
Provided that where the purchase value is not ascertainable on account of non-production or non-availability of original invoice, or where invoice produced is proved to be false, then the purchase value shall be determined on the fair market value of such goods :Provided further that in the case of Specified Goods both old and new which are being imported into any local area for use therein for a specified period and are taken back after completion of their use, the "purchase value" shall be,-
Period of use of the Specified Goods in yearsLife of the Specified Goods in years| x Value of the Specified Goods
Explanation 1. - Where the Specified Goods is new, the value of the Specified Goods shall be ascertained from the "Purchase value" as defined above. In the case of old specified Goods, the value shall be the depreciated value of the goods as ascertained from the original invoice value.Explanation 2. - In calculating the period of use of the Specified Goods in the State in terms of years any fraction of a year, i.e. month/months shall be converted into year by dividing the number of such month or months by twelve ;
(i)"Schedule" means Schedule appended to this Act;
(j)"Section" means a section of this Act;
(k)"Specified Goods" means goods specified in the Schedule;
(l)"State Government" means the Government Assam.
(2)All expressions used but not defined in this Act and defined in the Assam Value Added Tax Act, 2003, shall have the same meanings assigned to them in that Law.