Definitions

(1) In this Act, unless the context otherwise requires, - (a) “Checkpost” means any notified area declared as checkpost under section 15-A of the Jammu and Kashmir General Sales Tax Act, 1962; (b) “goods” means all kinds of moveable property, materials, articles and commodities brought into the State of Jammu and Kashmir for use or consumption; (c) “Government” means the Government of Jammu and Kashmir; (d) “importer” means a person who brings or causes to be brought goods into the State of Jammu and Kashmir from any place outside the State for use or consumption within the State; (e) “persons” means an individual or body of individuals, whether incorporated or not, and also a Hindu undivided family, a firm, a society, a club, an individual, a company, an association, a local authority or a State Government; (f) “prescribed” means prescribed by rules made under this Act; (g) [***]; (h) “scheduled goods” means the goods as specified under the provisions of the Jammu and Kashmir General Sales Tax Act, 1962 or the Jammu and Kashmir Value Added Tax Act, 2005 and include Motor Spirit and Diesel Oil as defined under the Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, Samvat 2005 (1948 A.D.); (h) “State means the State of Jammu and Kashmir. (2) words and expressions used but not defined in this Act shall have the same meaning as assigned to them under the Jammu and Kashmir General Sales Tax Act, 1962.