Definitions

(1) In this Act, unless the context otherwise requires;— (a) “appointed day” means the date on which this Act comes into force; (b) “Commissioner” means the Commissioner of Sales Tax appointed under sub-section (1) of section 9 of the Delhi Sales Tax Act, 1975 (43 of 1975); (c) “dealer” means any person who whether for commission, remuneration or otherwise transfers the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration, and includes the Government or the Central Government which so transfers the right to use such goods, any society, club or association of persons which so transfers the right to use such goods to its members, a manager, factor, broker, commission agent, delcredere agent or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who so transfers the right to use any goods belonging to any principal whether disclosed or not; (d) “Delhi Sales Tax Act” means the Delhi Sales Tax Act, 1975 (43 of 1975); (e) “goods” includes all materials, articles, commodities and all other kinds of movable property, but does not include newspapers, actionable claims, stocks, shares, securities or money; (f) “Government” means the Lieutenant Governor of the National Capital Territory of Delhi referred to in Article 239AA of the Constitution; (g) “Lieutenant Governor” means the Lieutenant Governor of the National Capital Territory of Delhi appointed by the President under Article 239AA of the Constitution; (h) “person” includes any company or an association of persons or body of individuals, whether incorporated or not, and also a Hindu undivided family, a firm, a local authority, a corporation or an authority owned or set up by, or subject to administrative control of, the Government of Delhi or the Government of any State or Union Territory and a cooperative society, whether registered or not; (i) “prescribed” means prescribed by the rules made under this Act; (j) “possession” includes legal or physical possession, whether as owner or transferor on behalf of a transferor or principal, as the case may be, whether disclosed or not; (k) “registered dealer” means a dealer registered under section 7 of this Act; (l) “rule” means a rule made under this Act; (m) “sale” with all its grammatical variations and cognate expressions means any transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or any other valuable consideration, and the word “sell” shall be construed accordingly; (n) “sale price” means the amount of valuable consideration received or receivable for the transfer of the right to use any goods for any purpose (whether or not for a specified period); (o) “tax” means the tax payable under this Act; (p) “transferee” means the person to whom the right to use goods is transferred; (q) “transferor” means the person who transfers the right to use goods; (r) “turnover of sales” means the aggregate of the amounts of sale price received or receivable during any year by a dealer in respect of the transfer of the right to use any goods; (s) “year” means the financial year. (2) All words and expressions used, but not defined in this Act but defined in the Delhi Sales Tax Act shall have the same meanings as assigned to them in that Act.