Amendment status not verified — confirm the current text below against the official source.
Definitions: (1) In this Act, 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 Act; - 3 - Ex-390/2015 - 4 - Ex-390/2015 - 5 - Ex-390/2015 - 6 - Ex-390/2015 - 7 - Ex-390/2015 - 3 - - 8 - Ex-390/2015 - 9 - Ex-390/2015 - 10 - Ex-390/2015 - 11 - Ex-390/2015 - 12 - Ex-390/2015 - 13 - Ex-390/2015 - 14 - Ex-390/2015 - 15 - Ex-390/2015 Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C200