Definitions

In this Act, unless the context otherwise requires,—

1. (1) "agriculture", with all its grammatical variations and cognate expressions, includes horticulture, raising of crops, grass or garden produce, and also grazing; but does not include dairy farming, poultry farming, stock breeding or mere cutting of wood or grass or gathering of fruit;
2. (2) "agriculturist" means a person who cultivates land personally;
3. (3) "appointed day" means the day on which remaining provisions of this Act come into force under sub-section (3) of section 1;
4. (4) "Authorised dealer" means a Registered dealer who holds an Authorization;
5. (5) "Authorization" means an Authorization granted under section 35;
6. (6) "business" includes—
   • (i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern and whether or not there is any volume, frequency, continuity or regularity of such trade, commerce, manufacture, adventure or concern;
   • (ii) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure or concern, whether or not such transaction in respect of capital assets or otherwise, whether or not it is effected with a motive to make gain or profit and whether or not any gain or profit accrues from such transaction, and whether or not there is volume, frequency, continuity or regularity in such transaction;
   • (iii) any occasional transaction in the nature of such trade, commerce, manufacture, adventure or concern involving purchase or sale of goods in the State, whether or not there is volume, frequency, continuity or regularity of such transactions and whether or not such transaction is effected with a motive to make gain or profit and whether or not any gain or profit accrues from such transaction; but does not include mere profession or mere service which in either case is not in the nature of such trade, commerce, manufacture, adventure or concern;
7. (7) "Commission agent" means a dealer, who bona fide effects purchases or sales, for an agreed commission, any goods on behalf of the principal mentioned in his accounts in respect of each transaction;
8. (8) "Commissioner" means the person appointed to be the Commissioner of Sales Tax for the purposes of this Act;
9. (9) "to cultivate", with its grammatical variations and cognate expressions, means to carry on any agricultural operation;
10. (10) "to cultivate personally" means to cultivate on one's own account—
    • (i) by one's own labour, or
    • (ii) by the labour of one's own family, or
    • (iii) by servants on wages payable in cash