2. Definitions

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

(ag). "tax" means a tax leviable under this Act, on the sale or purchase of goods other than newspapers; and shall include,



(a) tax or lump sum, as the case may be, payable, in lieu of actual amount of tax due on turnover of sales, in accordance with provisions of section 6; or

(b) amount of reverse input tax credit;