Definitions

In this Act, unless the context otherwise requires,— (i) "Appellate Assistant Commissioner" means any person appointed to be an Appellate Assistant Commissioner under section 3; (ii) "Appellate Tribunal" means the Appellate Tribunal appointed under section 4; (iii) "assessee" means a person by whom tax or any other sum of money is payable under this Act, and includes every person in respect of whom any proceedings under this Act have been taken for the assessment of tax payable by him; (iv) "assessing authority" means any person authorised by the Government or by any authority empowered by them to make any assessment under this Act; (v) "Board of Revenue" means the Board of Revenue constituted under the Kerala Board of Revenue Act, 1957; (vi) "business" includes any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, with or without profit motive in such trade, commerce, manufacture, adventure or concern; (vii) "casual trader" means a person who has, whether as principal, agent or in any other capacity, occasional transactions of a business nature involving the buying, selling, supply or distribution of goods in the State, whether for cash or for deferred payment, or for commission, remuneration, or other valuable consideration; (viii) "dealer" means any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration and includes— (a) the Central Government, a State Government, local authority, company, a Hindu undivided family, a Marumakkathayam tarwad, a family governed by the Kerala Nambudin Act, 1958, an Aliyasanthana family, a firm, a society, a club or an association which carries on such business; (b) a casual trader, (c) a commission agent, a broker or a del credere agent, or an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal, (d) a non-resident dealer or an agent of a non-resident dealer, or a local branch of a firm or company or association situated outside the State; (e) a person who sells goods produced by him by manufacture, agriculture, horticulture or otherwise. Explanation.—A society (including a co-operative society), club or firm or an association which, whether or not in the course of business, buys, sells, supplies, or distributes goods from or to its members for cash, or for deferred payment, or for commission, remuneration or other valuable consideration, shall be deemed to be a dealer for the purposes of this Act. (ix) "declared goods" means goods declared by section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), to be of special importance in inter-State trade or commerce; (x) "Deputy Commissioner" means any person appointed to be a Deputy Commissioner of Sales Tax under section 3; (xi) "food grains" means paddy, rice, wheat, maize, jowar, bajra, barley and ragi and includes such other articles as the Government may, by notification in the Gazette, specify as such; (xii) "goods" means all kinds of movable property (other than newspapers, actionable claims, electricity, stocks and shares and securities) and includes live-stock, all materials, commodities, and articles (including those to be used in the fitting out, improvement or repair of movable property), and all growing crops, grass or things attached to, or forming part of, the land which are agreed to be severed before sale or under the contract of sale; (xiii) "Inspecting Assistant Commissioner" means any person appointed to be an Inspecting Assistant Commissioner of Sales Tax under section 3; (xiv) "local authority" means a municipal council, a municipal corporation, a township committee or a panchayat; (xv) "motor spirit" means any substance which by itself or in admixture with other substances is ordinarily used directly or indirectly to provide reasonably efficient fuel for automotive or stationary internal combustion engines and includes petrol, diesel oil and other internal combustion oils, but does not include kerosene, furnace oil, coal or charcoal; (xvi) "permit" means a permit granted under section 15; (xvii) "petrol" means dangerous petroleum having its flashing point below 24·4 degrees centigrade; (xviii) "place of business" means any place where a dealer purchases or sells goods and includes— (a) any warehouse, godown or other place where a dealer stores or processes his goods, (b) any place where a dealer produces or manufactures goods; (c) any place where a dealer keeps his books of account; and (d) in any case where a dealer carries on business through an agent (by whatever name called), the place of business of such agent; (xix) "prescribed" means prescribed by rules made under this Act; (xx) "registered dealer" means a dealer registered under this Act; (xxi) "sale" with all its grammatical variations and cognate expressions means every transfer of the property in goods by one person to another in the course of trade or business for cash or for deferred payment or other valuable consideration, but does not include a mortgage, hypothecation, charge or pledge. Explanation (1).—A transfer of the property in the following goods, namely, tea, coffee, rubber, cardamom or timber, whether in the course of trade or business or otherwise, for cash or for deferred payment or other valuable consideration, by a person who produces the same, shall be deemed to be a sale for the purposes of this Act. Explanation (2).—The transfer of property involved in the supply or distribution of goods by a society (including a co-operative society), club, firm, or any association to its members, for cash, or for deferred payment or other valuable consideration, whether or not in the course of business, shall be deemed to be a sale for the purposes of this Act. Explanation (3).—A transfer of goods on hire-purchase or other instalment system of payment shall, notwithstanding the fact that the seller retains the title in the goods as security for payment of the price, be deemed to be a sale. Explanation (4).—(a) The sale or purchase of goods shall be deemed, for the purposes of this Act, to have taken place in the State, wherever the contract of sale or purchase might have been made, if the goods are within the State,— (i) in the case of specific or ascertained goods, at the time the contract of sale or purchase is made, and (ii) in the case of unascertained or future goods, at the time of their appropriation to the contract of sale or purchase by the seller or by the purchaser, whether the assent of the other party is prior or subsequent to such appropriation. (xv) "combustion oils" means diesel oil, motor spirit, kerosene, furnace oil, coal or charcoal, but does not include kerosene, furnace oil, coal or charcoal; (xvi) "permit" means a permit granted under section 15; (xvii) "petrol" means dangerous petroleum having its flashing point below 24.4 degrees centigrade; (xviii) "place of business" means any place where a dealer purchases or sells goods and includes- (a) any warehouse, godown or other place where a dealer stores or processes his goods, (b) any place where a dealer produces or manufactures goods; (c) any place where a dealer keeps his books of account; and (d) in any case where a dealer carries on business through an agent (by whatever name called), the place of business of such agent; (xix) "prescribed" means prescribed by rules made under this Act; (xx) "registered dealer" means a dealer registered under this Act; (xxi) "sale" with all its grammatical variations and cognate expressions means every transfer of the property in goods by one person to another in the course of trade or business for cash or for deferred payment or other valuable consideration, but does not include a mortgage, hypothecation, charge or pledge. Explanation (1).-A transfer of the property in the following goods, namely, tea, coffee, rubber, cardamom or timber, whether in the course of trade or business or otherwise, for cash or for deferred payment or other valuable consideration, by a person who produces the same, shall be deemed to be a sale for the purposes of this Act. Explanation (2).-The transfer of property involved in the supply or distribution of goods by a society (including a co-operative society), club, firm, or any association to its members, for cash, or for deferred payment or other valuable consideration, whether or not in the course of business, shall be deemed to be a sale for the purposes of this Act. Explanation (3).-A transfer of goods on hire-purchase or other instalment system of payment shall, notwithstanding the fact that the seller retains the title in the goods as security for payment of the price, be deemed to be a sale. Explanation (4).-(a) The sale or purchase of goods shall be deemed, for the purposes of this Act, to have taken place in the State, wherever the contract of sale or purchase might have been made, if the goods are within the State,- (i) in the case of specific or ascertained goods, at the time the contract of sale or purchase is made, and (ii) in the case of unascertained or future goods, at the time of their appropriation to the contract of sale or purchase by the seller or by the purchaser, whether the assent of the other party is prior or subsequent to such appropriation. (b) Where there is a single contract of sale or purchase of goods situated at more places than one, the provisions of clause (a) shall apply as if there were separate contracts in respect of the goods at each of such places. Explanation (5).-Notwithstanding anything to the contrary contained in this Act or any other law for the time being in force, two independent sales or purchases shall, for the purposes of this Act, be deemed to have taken place- (a) when the goods are transferred from a principal to his selling agent and from the selling agent to the purchaser, or (b) when the goods are transferred from the seller to a buying agent and from the buying agent to his principal, if the agent is found in either of the cases aforesaid- (i) to have sold the goods at one rate and to have passed on the sale proceeds to his principal at another rate; or (ii) to have purchased the goods at one rate and to have passed them on to his principal at another rate; or (iii) not to have accounted to his principal for the entire collections or deductions made by him in the sales or purchases effected by him on behalf of his principal; or (iv) to have acted for a fictitious or non-existent principal; Provided that the deduction or addition, as the case may be, of the commission agreed upon and specified in the accounts and incidental charges incurred by the agent which are specified in the accounts and which the assessing authority considers legitimate shall not be deemed to be a difference in the rates referred to in sub-clauses (i) and (ii); (xxii) "Sales Tax Officer" means any person appointed to be a Sales Tax Officer under section 3; (xxiii) "State" means the State of Kerala; (xxiv) "tax" means the tax payable under this Act; (xxv) "taxable turnover" means the turnover on which a dealer shall be liable to pay tax as determined after making such deductions from his total turnover and in such manner as may be prescribed, but shall not include the turnover of purchase or sale in the course of inter-State trade or commerce or in the course of export of the goods out of the territory of India or in the course of import of the goods into the territory of India; (xxvi) "total turnover" means the aggregate turnover in all goods of a dealer at all places of business in the State, whether or not the whole or any portion of such turnover is liable to tax, including the turnover of purchase or sale in the course of inter-State trade or commerce or in the course of export of the goods out of the territory of India or in the course of import of the goods into the territory of India; (xxvii) "turnover" means the aggregate amount for which goods are either bought or sold, or supplied or distributed, by a dealer, either directly or through another, on his own account or on account of others, whether for cash or for deferred payment or other valuable consideration, provided that the proceeds of the sale by a person of agricultural or horticultural produce, grown by himself or grown on any land in which he has an interest, whether as owner, usufructuary mortgagee, tenant, or otherwise, shall be excluded from his turnover. Explanation (1).-"Agricultural or horticultural produce" shall not include- (i) such produce as has been subjected to any physical, chemical or other process for being made fit for consumption, save mere cleaning, grading, sorting, drying or dehusking; (ii) tea, coffee, rubber, cardamom or timber. Explanation (2).-Subject to such conditions and restrictions, if any, as may be prescribed in this behalf,- (i) the amount for which goods are sold shall include any sums charged for anything done by the dealer in respect of the goods sold at the time of, or before, the delivery thereof; (ii) any cash or other discount on the price allowed in respect of any sale and any amount refunded in respect of articles returned by customers shall not be included in the turnover; and (iii) where for accommodating a particular customer, a dealer obtains goods from another dealer and immediately disposes of the same to the said customer, the sale in respect of such goods shall be included in the turnover of the latter dealer but not in that of the former; (xxviii) "vehicle" includes every wheeled conveyance used for the carriage of goods solely or in addition to passengers; (xxix) "vessel" includes any ship, barge, boat, raft, timber, bamboos or floating materials propelled in any manner; (xxx) "year" means the financial year.