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 includes sweets and sweetmeats, namkeen, mishri, batasha, chironji, shrikhand, rabadi, doodhpak, prepared tea and prepared coffee but excludes ice-cream, kulfi, ice-candy, non-alcoholic drink containing ice-cream, cakes, pastries, biscuits, chocolates, toffees, lozenges, peppermint drops and mawa."
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 42 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."