Chapter I Chapter I

Preliminary

1. (2) It shall extend to the whole of the State of Goa.
2. (3) It shall come into force on such date as the Government may, by notification in the Official Gazette, appoint. 2[4] Deleted

(A) In this Act, unless the context otherwise requires,— (a) “agricultural produce or horticultural produce” shall not include tea, coffee, rubber, cashew, cardamom, pepper and cotton; and such produce as has been subjected to any physical, chemical or other process for being made fit for consumption, save mere cleaning grading, sorting or drying; (b) “assessee” means a person who is liable to pay tax; (c) “assessing authority” means any officer empowered to make an assessment under the 3[the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) ]; (d) “Assistant Commissioner” means a person appointed by that designation by the Government under 4[the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) ]; (e) “Business” includes any trade, commerce or 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 gainor profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern and any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; (f) “Commissioner” means the person appointed to be the Commissioner of Sales Tax in the State and includes an Additional Commissioner; (g) “dealer” means any person who in the course of business, whether on his own account or on account of a principal or any other person, brings or causes to be broughtinto a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into a local area and includes an occasional dealer, a casual trader, a non-resident dealer; Explanation I.— An industrial, commercial or trading undertaking of the Governmentof Goa, the Central Government or any other State Government, a local authority, company, a Hindu undivided family, a firm, a society, a club or an association which carries on such business shall be deemed to be a dealer for the purposes of this Act. Explanation II.— A society (including a co-operative society), club or firm or an association which, whether or not in the course of business, buys, sells, supplies or distributes goods from or to its members for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall be deemed to be a dealer for the purpose of this Act. Explanation III.— The Central Government or a State Government other than the Government of Goa which, whether or not, in the course of business, buys, sells, supplies or distributes goods, directly or otherwise, for cash or deferred payment or for commission, remuneration or other valuable consideration shall be deemed to be a dealer for the purpose of this Act. Explanation IV.— When a consignee does not take delivery of goods upon its entry into a local area, and such goods are sold under the provisions of any law, the buyer who takes delivery of such goods upon the goods being sold shall be deemed to be the dealer thereof. Explanation V.— A person undertaking the execution of works contract involving the use or consumption of goods entering into a local area shall be deemed to be the dealer thereof. Explanation VI.— Any person who brings or causes to be brought any goods into a local area, but resides outside the State of Goa (hereinafter referred to as “a non-residentdealer”) including his agent or manager shall be deemed to be the dealer thereof. Exception:— An agriculturist who brings exclusively agricultural produce grown on land cultivated by him personally shall not be deemed to be a dealer within the meaningof this clause. (h) 5[“Additional Commissioner” means the person appointed by that designation by the Government under the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005).] (i) “facility/infrastructure” includes roads/bridges/any river transport facilities like jetty, etc., industrial estates, any other facilities having its impact on movement of goods or processing; (j) “goods” means all kinds of movable property (other than newspapers, actionable claims, stocks, and shares and securities) and includes livestock; (k) “goods vehicle” means any kind of vehicle used for carriage of goods, either solelyor in addition to passengers (other than aeroplanes and rail coaches) and includes push cart, animal drawn cart, tractor-trailer and the like; (1) "Government" means the Government of Goa; (m) “local area” means the area within the limits of a Council constituted under the Goa Municipalities Act, 1968 (Act 7 of 1969), or a Panchayat or Zilla Panchayat established under the Goa Panchayat Raj Act, 1993 (Act 14 of 1994), a cantonment board, any specified area notified by the Government and any other local authority by whatever nomenclature called, constituted or continued under any law for the time being in force; (n) “occasional dealer”means any person who, in the course of occasional transactionsof business nature, whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into a local area; (o) “place of business” means any place where a dealer is doing business and includes:- 1. any warehouse, godown, or other place where the dealer stores or processes his goods; 2. any place where the dealer produces or manufactures goods; 3. any place where the dealer keeps his books of accounts; 4. any place where the dealer carries on business through an agent (by whatever name called), the place of business of such agent; (p) “registered dealer" means a dealer registered under this Act; (q) “Schedule" means a Schedule appended to this Act; (r) “tax" means tax leviable under this Act; 6[(ra) ‘transporter’ means any person, who carries on the business of transporting goods on account of any other person into, or outside, or within the State of Goa and includes carrier, transporting agent, courier and parcel service operators and bus service operators. Explanation.— For the purposes of this clause, the expression “transporting agent" shall also include a clearing, forwarding, shipping and handling agent,]; (s) “Tribunal" means the Tribunal constituted under the Goa Administrative Tribunal Act, 1965 (Act 6 of 1965); (t) “value of goods" shall mean the purchase value of such goods, that is to say, the purchase price at which a dealer has purchased the goods 7[ ] or if such goods have not been purchased by him, the prevailing market price of such goods in the local area; (u) “works contract" means any agreement for carrying out for cash, deferred paymentor other valuable consideration, the construction, fitting out, improvement or repair of any building, road, bridge or any other immovable property, or manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair, conversion or, commissioning of any movable property; (v) “Year" means the year commencing on the first day of April. (B) Words and expressions used in this Act, but not defined, shall have the meaning as assigned to them in 8[the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) ]