2. Definitions

In this Act, unless there is anything repugnant in the subject or context,-

(x). "Tax paid goods" in relation to goods specified in Parts III and IV of Schedule II on which tax is payable under clause (ii) of Section 8, means any such goods which have been purchased by a dealer from a registered dealer inside the State of Chhattisgarh within the meaning of Section 4 of the Central Sales Tax Act, 1956 (No. 74 of 1956);