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The Meghalaya Minerals Cess Act, Act No. 7 of 1988 (Act No. 7 of 1988)

Section 2. Definitions

In this Act unless there is anything repugnant in the subject for context- (a) Act means the Meghalaya Minerals Cess Act, 1988; (b) Cess means the tax leviable as cess under section 3; "(bb) 1 dumping ground means a stack-yard or place where the minerals are stacked after mining and which stack-yard or place is not more than one kilometer from the mine or quarry." (c)Government means the Government of the State of Meghalaya; (d) minerals means coal, sillimanite, limestone and fireclay; (e) prescribed means prescribed by the rules made under this Act; and "(ee) 2 remove means to transport the minerals from a dumping ground for the purpose of trading." (f) section means a section of this Act;

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

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