Section Definitions

Definitions. (1) In this Act, unless the context otherwise requires,- (a) "Appellate Board" means the Chhattisgarh Value Added Tax Appellate Board constituted under Section 4; (b) "Assessing Authority" means any person appointed by the State Government to perform the duties of an Assessing Authority under this Act; (c) "Assessment" includes re-assessment and provisional assessment made under the provisions of this Act; (d) "Business" includes- (i) any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction in connection with or ancillary or incidental to such trade, commerce, manufacture, adventure or concern; (e) "Capital Asset" means property of any kind held by a dealer for the purposes of his business but does not include stock in trade or any other consumable stores; (f) "Casual dealer" means a person who, whether as principal, agent or in any other capacity, carries on business in Chhattisgarh occasionally involving transactions of a nature of manufacturing, commercial or financial character, whether for a commission, remuneration or otherwise, but does not have a fixed place of business in the State; (g) "Commissioner" means the Commissioner of Commercial Tax appointed under Section 3; (h) "Dealer" means any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash, or for deferred payment, or for commission, remuneration or other valuable consideration and includes- (i) a local authority, a company, an undivided Hindu family or any society, club, firm or association which buys, sells, supplies or distributes goods; (ii) a society, club, firm or association, which buys goods from, or sells, supplies or distributes goods to its members; (iii) a commission agent, broker, del-credere agent, auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal; (iv) any person who transfers the right to use any goods for any purpose, whether or not for a specified period, in the course of business; (v) a person who carries on business of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (vi) a person who carries on business of delivery of goods on hire-purchase or any system of payment by instalments; (vii) a Department of the Central Government or any State Government which sells, supplies or distributes goods in the course of business; Explanation.-For the purposes of this clause, "person" includes a local authority, body corporate, any company or any co-operative society or other society, club, firm, Hindu undivided family or other association of persons; (i) "Declared goods" shall have the same meaning as assigned to it in Clause (c) of Section 2 of the Central Sales Tax Act, 1956 (No. 74 of 1956); (j) "Document" includes title deeds, writing or entries or matters stored in any electronic form (as defined in the Information Technology Act, 2000 (No. 21 of 2000)); (k) "Goods" means all kinds of movable property (other than newspapers, actionable claims, stocks, shares and securities) and includes all materials, articles and commodities, and also includes all standing timber which is attached to or forming part of the land which is agreed to be severed before sale or under the contract of sale; (l) "Import" means the bringing of goods into the State of Chhattisgarh from any place outside India; (m) "Input Tax" means the amount of tax paid or payable by a registered dealer to another registered dealer on the purchase of goods in the State in the course of his business for the purpose of resale or for use in the manufacture of goods for sale or for use in the execution of works contract; (n) "Levy" means tax; (o) "Manufacture" with all its grammatical variations and cognate expressions, means any activity which brings into existence any goods in a manner that the goods so produced are different from the goods used as raw material and includes any process incidental or ancillary to the completion of a manufactured product; (p) "Official Gazette" means the Chhattisgarh Rajpatra; (q) "Output Tax" means the tax payable under this Act in respect of sale of any goods in the State; (r) "Purchase price" means the amount of valuable consideration paid or payable by a person for the purchase of any goods less any sum allowed by the seller as cash discount according to trade practice, but include any sum charged on account of freight or weighing or packing or installation or excise duty or transport or any other expenses incidental to the purchase of goods; (s) "Registered dealer" means a dealer registered under the provisions of this Act; (t) "Sale" with all its grammatical variations and cognate expressions, means any transfer of property in goods for cash or deferred payment or for other valuable consideration and includes- (i) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (ii) a delivery of goods on hire-purchase or any system of payment by instalments; (iii) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (iv) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; (v) a supply of goods by way of or as part of any service or in any other manner whatsoever of goods, being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is for cash, deferred payment or other valuable consideration; (u) "Sale price" means the amount payable to a dealer as valuable consideration for the sale of any goods, less any sum allowed as cash discount according to trade practice, but includes any sum charged for anything done by the dealer in respect of the goods at the time of or before delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged; (v) "State" means the State of Chhattisgarh; (w) "Tax" means the value added tax payable under this Act; (x) "Taxable turnover" in relation to any period means the turnover of a dealer which remaining after deducting therefrom- (i) the turnover of sale of goods declared exempt under section 16 or 17; (ii) the turnover of sale to a registered dealer of goods specified in the purchase order of such dealer for the purpose of resale or for use in the manufacture of tax paid goods or for use in the execution of works contract; (iii) such other deductions as may be prescribed; (y) "Turnover" used in relation to any period means the aggregate of the amount of sale prices received and receivable by the dealer in respect of any sale of goods made during such period, whether or not the whole of such amount is received; (z) "Year" means the financial year; (za) "Works contract" includes any agreement for carrying out for cash, deferred payment or other valuable consideration, the building, construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning of any movable or immovable property.