The Meghalaya Minerals Cess Act, Act No. 7 of 1988 (Act No. 7 of 1988)
Section 3. Imposition of cess
On and from the coming into force of this Act, there shall be levied and collected as cess a tax on coal, sillimanite, limestone and fire-clay from any person who 1 "....." removes the minerals from any "2 dumping ground " in the State according to the provisions of this Act;
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