Definitions

(1) In this Bill, unless the context otherwise requires,- (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 Bill; (d) "Fund" means the Nagaland Trade Development Fund; (e) "Importer" means a dealer or any other person, who in any capacity, whether on his own account or on account of a principal or any other person, effects or causes to be effected the entry of goods as specified in the Schedule into a local area or takes delivery or is entitled to take delivery of goods on its entry into a local area for consumption, use or sale therein and includes,- (i) Every person who carries on the business of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, (ii) Every person who carries on business of transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Explanation.- In case of any goods specified in the Schedule, which is transported through pipelines into a local area, the ultimate recipient of the goods in the local area shall be deemed to be the importer; (f) "Import value" means the value of goods specified in the Schedule as ascertained from the original invoice and includes the charges paid or payable for insurance, excise duty, freight charges and all other charges incidentally levied on the purchase of such goods; Provided that where the import value is not ascertainable on account of non-production or non-availability of original invoice, or where invoice produced is proved to be false, or if such goods have been procured or obtained otherwise than by way of purchase, the import value shall be determined on the basis of fair market value of such goods; (g) "Local area" means any area of the State within the limits of any local authority, by whatever name called, constituted or continued under an Act of the Parliament or the State Legislature; (h) "Motor Vehicle" means a motor vehicle as defined in clause (28) of Section 2 of the Motor vehicles Act, 1988 including motor cars, motor taxi cabs, motor cycles, motor cycle combinations, motor scooters, motorette, motor omnibuses, motor vans, motor homes and chassis of motor vehicles and bodies or tankers built or meant for mounting on chassis of motor vehicles, tractors, bulldozers, excavators, cranes, dumpers, three wheelers, road rollers and earthmovers; (ij) "Prescribed" means prescribed by rules made under this Bill; (i) "Schedule" means Schedule appended to this Bill; (k) "Section" means a Section of this Bill; (l) "Specified Goods" means goods specified in the Schedule; (m) "State Government" means the Government of Nagaland. (2) All expressions used but not defined in this Bill and defined in the Nagaland Value Added Tax Act, 2005 shall have the same meanings respectively assigned to them in that Act.