Amendment status not verified — confirm the current text below against the official source.
(I) In this Act, ~riless th,~ context oth~rwise requires,- (a) "Assess~ng Authority" in ,relation to any importer means the authority competent to assess such importer; · .. ', (b) "Ehtry' · 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 ofthis Act; (d) "Fund" means the Assam Trade Development Fund; ( e) "Importer" means a dealer or any other person, who in any capacity, , 'Yhether on his own account or on account of a principal or any other person, effects or causes to be effected the entry iof 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, ,· .... ,~ THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 17, 2008