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.