Definitions

(1) In this Act, unless the context otherwise requires,— (a) “Appellate Authority” means the authority appointed as such under the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006); (b) “Assessing Authority” means the authority appointed as such under the Jharkhand Value Added Tax Act, 2005; (c) “Commissioner” means the Commissioner of Commercial Taxes appointed under the Jharkhand Value Added Tax Act, 2005; (d) “Entry of goods into a local area”, with all its grammatical variations and cognate expressions, means the entry of goods into a local area from any place outside that local area for consumption, use or sale therein; (e) “Goods” means all kinds of movable property (other than newspapers, actionable claims, stocks and shares and securities) and includes all materials, articles and commodities including the goods as the State Government may, by notification, specify; (f) “Importer” means a dealer or any other person, who brings or causes to be brought any scheduled goods into a local area for consumption, use or sale therein or who owns or takes delivery of such goods immediately after entry into a local area; (g) “Local Area” means the area within the limits of a Municipal Corporation, Municipal Council, Notified Area Committee, Cantonment Board, Gram Panchayat or any other local authority constituted under any law for the time being in force; (h) “Prescribed” means prescribed by rules made under this Act; (i) “Registered Dealer” means a dealer registered under the Jharkhand Value Added Tax Act, 2005; (j) “Scheduled Goods” means the goods specified in the Schedule to this Act; (k) “State Government” means the Government of Jharkhand; (l) “Tax” means the tax payable under this Act; (m) “Turnover of purchase” means the aggregate of the amounts of purchase price paid or payable by a person for the purchase of any scheduled goods, inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof, other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged, and includes the market value of the goods at the time of imports where such goods are not purchased; (n) “Value Added Tax Act” means the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006). (2) Words and expressions used in this Act but not defined and defined in the Jharkhand Value Added Tax Act, 2005, shall have the meanings assigned to them in that Act. (1) In this Act, unless the context otherwise requires, - (a) "Assessee" means any importer of scheduled goods, whether in course of a business or otherwise, by whom a tax or any other sum of money is payable under this Act and includes every such importer/person in respect of whom any proceeding under this Act have been taken for the assessment of tax payable by him; (b) "Business" means any trade, commerce, manufacture or any adventure or otherwise or concern in the nature of trade, commerce, manufacture, whether or not such trade, commerce, in the generation or distribution of electricity, in the communication network, manufacture, adventure, concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure, concern; and includes any transaction in connection with, or incidental or ancillary to such trade or services, commerce, manufacture, adventure or concern; or any transactions involving goods whether or not in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, scrap or waste materials goods, which are obtained as waste-product, by-product in the course of manufacture or processing of other goods or mining or generation and distribution of electricity. (c) "Commissioner" for the purpose of this Act means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes as appointed by the Government under section 4 of the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006) and includes any other officer appointed under Section 4 of Jharkhand Value Added Tax Act 2005 upon whom the State Government may by notification, confer all or any of the powers and duties of the Commissioner to carry out the purposes of this Act. (d) "Consumption or Use" : save as provided elsewhere in this Act; means scheduled goods required for ; manufacturing, in the generation or distribution of electricity, in the communications network, works contract, construction, erection, assembling, fabrication, installation, modification, commissioning, fitting out of any building, plant of all varieties and descriptions, projects including the water/ river projects, roads, bridges; whether in course of any business or otherwise, but shall not include consumption or use by registered dealers, of goods brought or caused to be brought by him, into any local area for consumption or use by him directly for use in the manufacture of-taxable goods. (e) "Entry of goods" with all its grammatical variations and cognate expressions, means entry of scheduled goods into a local area(s) from any place outside the State for consumption or use therein. (f) "Fund" means, the "Jharkhand Trade Development Fund"; as created by the State Government through a Notification published in the Official Gazette: for the purpose of development of trade, infrastructure, commerce and industry of the local area(s), for such period(s) as may be specified in this behalf. (g) "Goods" means all kinds of movable property (other than newspapers, actionable claims, electricity, stocks and shares and securities) and includes all materials, computer software sold in any form, Sim cards used in Mobile Telephony or for any other similar activation purposes, commodities, articles and every kind of property (whether as goods or in some other form) involved in the execution of a works contract. (h) "Government" means Government of Jharkhand. (i) "Importer" means a person who makes or causes to be made any entry of scheduled goods, whether on his own account or on account of a principal or any other person; into a local area from any place outside the State for consumption or use therein or who owns such goods at the time of entry into the local area; Explanation- For the purpose of this Act Import shall not include imports from outside the country. (j) "Input" means, scheduled goods purchased in course of business and required for - (a) use in manufacturing or processing of taxable goods for sale; or (b) use in mining or use as containers or packing materials of taxable goods for sale; or (c) execution of works contract. (k) "Local Area" means the areas within the limits of a -- (a) Municipal Corporation (b) Municipality (c) Notified Area Committee (d) Cantonment Board (e) Town Board (f) Mines Board (g) Municipal Board (h) Gram Panchayat Any Other Local Authority or any Authority by, whatever nomenclature called. constituted or continued under or in any law for the time being in force. (l) "Manufacture" includes any activity that brings out a change in an article or articles or goods as a result of some process, treatment, labour and results in transformation into a new and different article so understood in commercial parlance having a distinct name or character or use but shall not include such activity of manufacturer as may be notified under this Act. (m) "Month" means a calendar month; (n) [Not present in source] (o) "Notification" means a notification published in the Official Gazette of the Government: (p) "Person" includes:- (a) an Individual; (b) a Joint Family; (c) a Company; (d) a Firm; (e) an association of persons or a body of individuals; whether incorporated or not: (f) the Central Government or the State Government or the Government of any other State or Union Territory in India; (g) a local Authority or any Authority established under any law: (q) "Place of business" means any place where a person carries on the business or activities whether in course of a business or not or otherwise and includes :- (i) any warehouse, godown or other place where a person stores or processes his goods, (ii) any place where a person produces or manufactures goods: (iii) any place where a person keeps his books of accounts; (iv) in cases where a person carries on business through an agent (by whatever name called), the place of business of such agent; (v) any vehicle or vessel or any other carrier wherein the goods are stored or used for, transporting the goods; (f) the Central Government or the State Govcrnmeni or the Government of any other State or Union Territory in India; (g) a local Authority or any Authority established under any law: (p) "Place of business" means any place where a person carries on the business or activities whether in course of a business or not or otherwise and includes :- (i) any warehouse, godown or other place where a person stores or processes his goods, (ii) any place where a person produces or manufactures goods: (iii) any place where a person keeps his books of accounts; (iv) in cases where a person carries on business through an agent (by whatever name called), the place of business of such agent; (v) any vehicle or vessel or any other carrier wherein the goods are stored or used for, transporting the goods; (g) "Goods" means aJJ kinds of movable property (other than newspapers, actionable claims, electricity, stocks and shares and securities) and includes aJJ materials, computer software sold in any form, Sim cards ,IJSed in Mobile Telephony or for any other similar activation purposes, commodities, articles and every kind of property (whether as goods or in some other form) involved in the execution of a works contract. (h) "Go'vemment" means Government of Jharkhand. (i) "Importer" means a person who makes or causes to be made any entry of scheduled goods, whether on his own account or on account of a principal or any other person; into a local area from any place outside the State for consumption or use therein or who owns such goods at the time of entry into the local area; Explanation- For the purpose of this Act Import shall not include imports from outside the country. (J) "Input" means, scheduled goods purchased in course of business and required for - (a) use in manufacturing or processing of taxable goods for sale; or (b) use in nunmg or use as containers or packing materials of taxable goods for sale; or (c) execution of works contract. (k) "Local Area" means. the areas within the limits of a (a) Municipal Corporation (e) Town Board (b) Municipality (f) Mines Board (c) Notified Area Committee (g) Municipal Board (d) Cantonment Board (h) Gram Panchayat Any Other Local Authority or any Authority by, whatever nomenclature called. constituted or continued under or in any law for the time being in force. (I) "Manufacture" includes any activity that brings out a change in an article or articles or goods as a result of some process, treatment, labour and results in transformation into a new and different article so understood in commercial. parlance having a distinct name or character or use but shalJ not mclude such activity of manufacturer as may be notified under this Act. (m) "Month" means a calendar month; (o) "Notification" means a notification published in the Official Gazette of the Government: (o) "Person" includes:- (a) an Individual; (b) a Joint Family; (c) a Company; (d) a Firm; (e) an association of persons or a body of individuals; whether incorporated or not: (q) "Prescribed" means prescribed byrules made under this Act; (r) "Prescribed Authority" means the authorities as appointed under section 4 of the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006) and as specified under sub-section (2) of Section 4 of the said Act, lo exercise and perform the powers and duties respectively conferred upon such authorities by or under the said Act, within the specified respective area(s) mentioned in the corresponding entries of the said notification and as prescribed to carry out tho functions, duties and powers: in order lo carry out the purposes of this Act. (s) "Quarter" means the quarter ending on the 30th June, 30th September, 31st December and 31st March. (t) "Registered dealer" means a dealer, registered under the provisions of the Jharkhand Value Added Tax Act 2005 and CST Act 1956, exclusively for the purpose of sale or manufacture/mining and sale of taxable goods thereof, and includes such dealers/person registered for start-up business as provided under the provisions of the said Act and the Rules made thereunder. (u) "Schedule" means the Schedule of goods appended to this Act; (v) "State" means the State of Jharkhand; (w) "Taxable goods" means goods appended lo the Schedule -II of Ilic Jharkhand Value Added Tax Act, 2005 on which the levy of tax is attracted wider the said Act and the Rules made thereunder. (x) "Tax" means the entry tax payable under this Act; (y) "Tax Invoice" means a document listing of schedule goods sold with price, quantity and other details and includes a statement of account, bill, cash register, slip, receipt or similar record, regardless of its form; read with Section 60 of the Jharkhand Value Added Tax Act 2005 and rules made thereunder; (z) "Taxable Turnover" means the "Turnover", on which a assessee shall be liable to pay tax as determined after making such deductions from his total Turnover and in such manner as may be prescribed: (aa) "Tribunal" means the Tribunal constituted under section 3 of the Jharkhand Value Added Tax Act, 05 and the rules made thereunder; (ab) "Value of scheduled Goods", in relation to any scheduled goods, means the aggregate of· (i) the price paid or payable for such goods or, if the price of such goods is not available, the prevailing market price of such goods in the local areas: (ii) Any tax, tax or charges paid or payable in respect of such goods before its entry into any local area, but does not include the amount of CST paid under the provisions of the Central Sales Tax Act 1956; (iii) The cost of insurance, warehousing, loading, unloading and other incidental charges incurred in respect of such goods before its entry into any local area; and (iv) The cost of freight and delivery for carrying such goods to such local area (ac) "Works Contract" means and includes any agreement for carrying out for cash or deferred payment or other valuable consideration, for installation, commissioning, assembling, construction, fabrication, erection, installation, modification, fitting out, Explanation - Registered dealer(s) for the purpose of this Act shall not include such registered dealers; registered under the provisions of the Jbarkband Value Added Tax Act 05 and CST Act 1956, who arc engaged in the generation, distribution and transmission of electricity or any other fonn of power or in the telecommunication network. (ad) "Year" means a financial year. Words and expressions used but not defined in this Act shall have the same meaning as assigned to them in the Jharkhand Value Added Tax Act 2005 and the Rules made thereunder.