.....whether baled or otherwise; (9) " Kendu leaves" means leaves plucked from kendu trees (diospyros melanoxylon) and made fit for use for the manufacture of Biris; (10) "Maund" means forty standard seers of eighty to as each; (11) "Minerals and mineral-ores" means the minerals and mineral ores specified in Schedule II; (12) "Motor Vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; (13) "New Industry" means an industry which starts production in Orissa after the 1st day of April 1958 or an existing industry expanding its production after the said date by at least one-third of its installed capacity; (14) "Prescribed" means prescribed by rules made under this Act; (15) "Registered Dealer" means a dealer regi stered under this Act; (16) "Trolley" means a truck running on rails other than those operated by the Indian Railways; and (17) "Year" means the financial year. 3. Liability to tax. Subject to the provisions of this Act, there Liability to shall be levied a tax on.....
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