Section 2 — Definitions

In this Act, unless the context otherwise requires -

(a) 'Act' means the Meghalaya Clinker Cess Act, 2015;

(b) 'Cess' means a cess leviable or collection of Cess under Section 3;

(c) 'Clinker' means the manufactured clinker produced by the clinker factories within the State of Meghalaya.

(d) 'Godown' means any stock - yard or warehouse where clinker is stocked for sale or transfer;

(e) 'Government' means the Government of the State of Meghalaya.

(f) 'manufacture' means clinker produced by factories, industrial units or cement companies;

(g) 'prescribed' means prescribed by rules made under this Act; (h) 'section' means a Section of this Act; and

(i) 'remove' means to transport the Clinker from the dumping place for transfer or trading.