section 2
Definitions
The Gujarat Tax on Sale of Electricity Act, 1985Infrastructure198516 sections
Statutory text
Definitions. In this Act, unless the context otherwise requires,—
- (a) “Consumer” means any person who is supplied with electricity by a licensee or by the State Government or by the Board;
- (b) “Energy” means electrical energy;
- (c) “Licensee” means any person licensed under Part II of the Indian Electricity Act, 1910 (9 of 1910) to supply energy, and includes any person who has obtained the sanction of the State Government under section 28 of that Act;
- (d) “Sale” means a transfer of property in goods for cash or deferred payment or other valuable consideration and includes a supply of energy by a licensee to himself or to his branches or to consumers, but does not include a mortgage, hypothecation, charge or pledge;
- (e) “Sale Price” means the amount payable to a licensee as consideration for the sale of energy, excluding the meter rent, if any, and such other charges as may be prescribed;
- (f) “Tax” means the tax levied and includes any penalty or interest levied under this Act;
- (g) “Turnover of sales” means the aggregate of the amounts of sale price received or receivable by a licensee in respect of sale of energy effected by him during a given period and includes the price of energy supplied by him to himself or to his branches.
Study data processing for this section.
PDF: pending for this language.