Definitions

(1) In this Act, unless the context otherwise requires: (a) “Assessee” means a person by whom tax is payable; (b) “Assessing authority” means.- (i) in the case of an importer, who is a dealer, the authority as specified under the Karnataka Sales Tax Act; 1[or any officer empowered to make an assessment under this Act by Government or the Commissioner]1

1. Inserted by Act 11 of 2005 w.e.f. 1.4.2005. (ii) 1[in the case of an importer, other than a dealer, the officer-in-charge of the check post, established under the Karnataka Sales Tax Act or the Karnataka Value Added Tax Act through which the notified goods are brought into the State or the Officer who intercepts the goods vehicles while transporting the notified goods if it is intercepted in places other than check post, or the Assistant Commissioner of Commercial Tax appointed under the Karnataka Sales Tax Act having jurisdiction over the area or the officer authorised under this Act to perform his function in respect of the area, in which such importer ordinarily resides;]1

1. substituted by Act 11 of 2005 w.e.f. 1.4.2005. (c) “Dealer” means a dealer as defined under the Karnataka Sales Tax Act; (d) “Entry of goods into a local area” with all its grammatical variations and cognate expressions, means entry of notified goods into a local area from any place outside the State for consumption, use or sale therein; (e) “Goods vehicle” means a goods vehicle as defined in clause (m-1) of sub-section (1) of section 2 of Karnataka Sales Tax Act; (f) “Government” means the Government of Karnataka; (g) “Importer” means a person who brings or causes to be brought any notified goods whether on his own account or on account of a principal or any other person, into a local area, from any place out side the State for consumption, use or sale therein or who owns the notified goods at the time of entry into the local area from any place outside the State; (h) “Karnataka Sales Tax Act” means the Karnataka Sales Tax Act, 1957 (Karnataka Act No.25 of 1957); 1[(h-1) “Karnataka Value Added Tax Act” means the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004);]1

1. Inserted by Act 11 of 2005 w.e.f. 1.4.2005. (i) “Local area” means an area within the limits of a local authority; (j) “Notified Goods” means the goods notified by the Government from time to time for the purpose of this Act; (k) “Person” includes any company or association or body of individuals whether incorporated or not, a firm, a local authority, a Hindu Undivided Family, a society, a club, an individual or the Government of any other state or Union Territory 1[but does not include the Central Government or the Government of Karnataka]1

1. Inserted by Act 11 of 2005 w.e.f. 1.4.2005. (l) “State” means the State of Karnataka; (m) “Tax” means tax leviable under this Act; (n) “Value of the notified goods” means the purchase value of the notified goods, as ascertained from original invoice and includes the value of accessories fitted to such goods, insurance, excise duties, countervailing duties or any other duties, sales tax, transport fee, freight charges and all other charges incidentally levied on the purchase of such goods: Provided that, where the purchase value of any notified Goods is not ascertainable on account of non availability or non production of an original invoice of when the invoice produced is proved to be false or if any notified goods is acquired or obtained otherwise than by way of purchase; then the purchase value shall be the value or price at which any goods of like kind or quality is sold or is capable of being sold, in open market. (2) Words and expressions used in this Act, but not defined, shall have the meaning assigned to them in the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) 1[or the Karnataka Value Added Tax Act 2003, (Karnataka Act 32 of 2004)]1

1. Inserted by Act 11 of 2005 w.e.f. 1.4.2005.