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[Cites 0, Cited by 2] [Section 2(1)] [Section 2] [Entire Act]

State of Kerala - Subsection

Section 2(1)(g) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994

(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.]