Definitions

Definitions.— In this Act, unless the context otherwise requires,—

1. (a) "appellate tribunal" means the Gujarat Sales Tax Tribunal constituted under the Gujarat Sales Tax Act, 1969;
2. (b) "factory" means any premises (including the precincts thereof) wherein or in any part of which any manufacturing process connected with the production of sugar is being carried on or is ordinarily carried on;
3. (c) "owner" in relation to a factory means a person who, or the authority which, owns or has the ultimate control over the affairs of the factory, and where the said affairs are entrusted to a manager, managing director, managing agent, or any other person, such manager, managing director or managing agent shall be deemed to be the owner of the factory;
4. (d) "prescribed" means prescribed by rules;
5. (e) "purchase tax" means the tax levied and payable under section 3;
6. (f) "sugar" means any form of sugar containing more than ninety per cent of sucrose;
7. (g) "sugarcane" means sugarcane intended for use in a factory for the purpose of manufacture of sugar;
8. (h) "tax" means the purchase tax;
   • (i) "year" means the financial year.