Amendment of Section 2.

In section 2 of the Principal Act,-

1. (1) Clause (c) shall be omitted.
2. (2) For clause (e) the following shall be substituted, namely:- "(e) "Capital goods" means plants, machinery and equipments directly used in the process of manufacture and or in the course of business excluding such equipments as may be notified."
3. (3) After clause (e) the following clause shall be inserted, namely:- "(e-a) "Commercial Tax Officer" means a Commercial Tax Officer appointed under section 3 and includes an Additional Commercial Tax Officer. (e-b) Cooked food means misri, mawa, ice-cream, cakes, lozenges, peppermint, sweets, chocolates, toffees."
4. (4) In clause (t) after explanation (ii) the following shall be inserted, namely:- "(iii) The amount of valuable consideration, paid or payable to a dealer for the sale of Drugs and Medicines specified in entry 4, in part II of schedule II shall be the maximum retail price printed on the package containing the Drugs and Medicines, for the purposes of levy of tax under section 8."
5. (5) Clause (u) shall be omitted.
6. (6) (i) Paragraph (iii) of sub clause (3) of clause (w) shall be omitted.
   • (ii) In proviso (a) of clause (w) the words and figures "or paragraph (iii) of sub-clause (3)" and "or clause (ii)" shall be omitted.
   • (iii) In proviso (b) of clause (w) the words and figures "or clause (ii)" and "or paragraph (iii) of sub clause (3)" shall be omitted.
7. (7) In clause (z) the word "sales" shall be omitted.