Definitions

In this Act, unless the context otherwise requires,—

1. (1) "appointed day" means the date of commencement of this Act;
2. (2) "Bombay Sales Tax Act" means the Bombay Sales Tax Act, 1959;
3. (3) "Commissioner" means the person appointed to be the Commissioner of Sales Tax under the Bombay Sales Tax Act;
4. (4) "dealer" means any person who, whether for valuable consideration, commission, remuneration or otherwise, transfers property in goods involved in the execution of works contract and includes the State Government and the Central Government which so transfer such property in goods, and any society, club, or association of persons which so transfers the property in goods to its members;
5. (5) "goods" means every kind of property (whether as goods or in some other form) involved in the execution a works contract;
6. (6) "person" includes any company or body of individuals whether incorporated and not also a Hindu undivided family, a firm and a local authority;
7. (7) "prescribed" means prescribed by rules;
8. (8) "Registered dealer" means a dealer registered under section 7;
9. (9) "rules"