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

(p). "input tax", in relation to a registered dealer who has purchased any goods from within the State, means the aggregate of the amounts of tax, -

(i) paid or payable by such registered dealer to the registered selling dealer of such goods in respect of purchase of such goods; and

(ii) paid directly to the State Government by the purchasing dealer himself in respect of purchase of such goods where such purchasing dealer is liable to pay tax under this Act on the turnover of purchase of such goods;

Provided that tax paid or payable in respect of transfer of right to use any goods shall not form part of the input tax.