Definitions

In this Act unless the context otherwise requires: (a) 'Act', means the 'Meghalaya Cement Cess Act, 2010; (b) 'Cement', means the cement produced by the Cement Factories within the State of Meghalaya; (c) 'Cess', means a cess leviable under Section 3 on cement produced; (d) 'Godown', means any stack-yard or warehouse where the finished products (manufactured cement) is stacked for sale or transfer; (e) 'Government', means the Government of the State of Meghalaya; (f) 'prescribed', means 'prescribed by the Rules made under this Act; (g) 'Produce', means goods manufactured from raw materials. (h) 'remove' means to transport the Cement from the dumping place for transfer or trading, and (i) 'Section', means a section of this Act.