Definitions

Definitions.- In this Act, unless the context otherwise requires,-

1. (a) "entry of specified goods into a local area", with all its grammatical variations and cognate expressions, means entry of specified goods into a local area from any place outside such local area for consumption, use or sale therein;
2. (b) "importer" means a person who brings or causes to be brought any specified goods into a local area, or to whom any specified goods are despatched from any place outside a local area;
3. (c) "local area" means the area comprised within the limits of a municipal corporation, a municipality, a gram panchayat, a nagar panchayat, an industrial township, a cantonment board or any other local authority constituted or continued under any law for the time being in force;
4. (d) "purchase value" means the value of specified goods as ascertained from the purchase invoice and includes insurance charges, excise duty, countervailing duty, sales tax, transport fee, freight charges and any other charges incurred by the importer till the date of entry of specified goods into a local area: Provided that where purchase invoice is not available or the purchase invoice produced by the importer is proved to be unreasonable or does not represent the true purchase value, the purchase value shall be such value as may be determined by the assessing authority in the manner prescribed;
5. (e) "State" means the State of Gujarat;
6. (f) "tax" means the tax levied and collected under this Act.