Meghalaya Cement Cess Act, 2010
No: 5 Dated: Jan, 04 2011
MEGHALAYA CEMENT CESS ACT 2010
ACT NO. 5 OF 2011
An Act to provide for the levy and collection of cess on cement manufactured and produced within the State of Meghalaya for development of education and sports and for the matters connected therewith.
Be it enacted by the Legislature of the State of Meghalaya in the Sixty-first year of the Republic of India as follows ;
1. Short title, extent and commencement:- (1) This Act , may be called the Meghalaya Cement Cess Act, 2010,
(2) It shall extend to the whole of the of Meghalaya
(3) It shall come into force at once
2. Defihilions:- In this Act unless the context otherwlse requires
(a) 'Act', means the ' Meghalaya Cement Cess Act, 2010;
(b) 'Cement', means the cement produced by the Cement Factories within the State of Meghalaya;
(c) 'Cess'; means a cess leviable under Section 3 on cement produced;
(d) 'Godown', means any stack-yard or warehouse where the finished products (manufactured cement) is stacked for sale or transfer;
(e) 'Government',means the Government of the State of Meghalaya;
(f) 'prescribed', means 'prescribed by the Rules made under this Act;
(g) 'Produce', means goods manufactured from raw material.
(h) 'remove' means to transport the Cement from the dumping: place for transfer or trading, and
(i) 'Section', means a section of this Act.