Definitions: (1) In this Act, unless the context otherwise requires :-

Tax20153 sections

Statutory text

(a) “Assessing Authority” in relation to any importer means the Authority competent to assess such Importer;
(b) “Entry of goods into a local area” with all its grammatical variations and cognate expressions, means, entry of goods as specified in the Schedule into a local area from any place outside that local area including a place outside the State for consumption, use or sale therein;
(c) “Entry Tax” means a tax on the entry of goods into a local area for consumption, use or sale therein, levied and payable in accordance with the provisions of this Act;

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