Section 2(1)(l) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976

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State of Chattisgarh - Subsection

Section 2(1)(l) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976

(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;]

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State of Chattisgarh - Subsection

Section 2(1)(l) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976