section 2
Definitions
The Himachal Pradesh Tax on Entry of Goods Into Local Area Act, 1985Tax198516 sections
Statutory text
- (1) In this Act, unless there is anything repugnant in the subject or context,--
- (a) "entry of goods into a local area" with all its grammatical variations and cognate expressions means entry of goods into that local area from any place outside thereof including a place outside the State for consumption, use or sale therein;
- (b) "entry tax" means a tax on entry of goods into a local area for consumption, use or sale therein levied and payable in accordance with the provisions of this Act;
- (c) "law relating to local authority" means the Himachal Pradesh Panchayati Raj Act, 1968, the Cantonment Act, 1924 (2 of 1924), the Himachal Pradesh Municipal Act, 1968 (19 of 1968) and the Himachal Pradesh Municipal Corporation Act, 1979 (9 of 1980) as the case may be;
- (d) "local area" means the area comprised within the limits of a local authority:
- (e) "local authority" means an authority constituted under a law relating to local authority, but shall not include such local authority as the State Government may, by notification, specify;
- (f) "local goods" in relation to a local area means goods of local origin as distinct from goods which enter into that local area;
- (g) "Sales Tax Act" means the Himachal Pradesh General Sales Tax Act, 1968 (24 of 1968);
- (h) "taxable market value" in relation to goods specified in Schedule-I means the market value thereof excluding the market value of those goods to which clauses
- (ii) to
- (iv) of the first proviso to sub-section
- (1) of section 3 apply;
- (i) "taxable purchase value" in relation to goods specified in Schedule-I means the purchase price thereof excluding the purchase value of those goods to which clauses
- (ii) to
- (iv) of the first proviso to sub-section
- (1) of section 3 apply;
- (j) "taxable quantum" in relation to a dealer means the aggregate of the taxable purchase value and the taxable market value; and
- (k) "works contract" means a contract relating to construction of works like buildings and other immovable property and fittings and installations to movable or immovable property in the execution whereof goods are consumed or used but not sold.
- (2) All those expressions, which are used but are not defined in this Act and are defined in the Sales Tax Act (24 of 1968) shall have the meanings assigned to them in that Act.
- (3) Any reference in this Act to the expression "has effected entry of goods" with its grammatical variation and cognate expression, whether used in isolation or in conjunction with any other words, shall, wherever necessary, be construed as including a reference to "has caused to be effected entry of goods".
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