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

(x). "Tax paid goods" in relation to goods specified in Schedule on which tax is payable under 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);