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· Definitions: (I) In this Act, unless the context otherwise requires, -- (a) "Cess" means the cess on the turnover of sales of Petrol, Diesel and Natural Gas levied under section 3; (b) "Collector" means the Collector appointed under section 10 and includes a Special Collector or ,an Additional Collector appointed under that section; (c) "Prescribed" means prescribed by rules; (d) "Rules" means rules made under this Act; _______________________________________________________________ (2) (e) "Tax" means tax levied under The Tripura Value Added Tax Act, 2004 (Tripura Act No. 1 of 2004); (f)''Tribunal" means The Tripura Value Added Tax Tribunal constituted Under section 18 of The Tripura Value Added Tax Act, 2004 and discharging functions of the Tribunal assigned to it by or under this Act; (g) "Turnover of sales" means sales price including the amount of tax as defined in clause (el of this section; (h) "Year" means a financial year. (2) Words and expressions used and not defmed in this Act but defmed in the Tripura Value Added Tax Act, 2004 shall have the meanings respectively assigned to them in that Act. CHAPTER II LEVY OF CESS AND UTILISATION OF PROCEEDS OF CESS