Definition-In this act unless the context otherwise requires

(i) "Act" means the Nagaland Value Added Tax Act, 2005

1. (ii) "Appellate Tribunal" means the Appellate Tribunal appointed undeeer Section 4
2. (iii) "Assessee" means any person by whom tax or 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;
3. (iv) "Assessing authority" means any person not below the rank of a Superintendent of Taxes authorized by the Government or by any authority empowered by the Government to make any assessment under this Act' (v) "Business" include- a. Any service b. Any trade, commerce, or manufacture' c. Any adventure or concern in the nature of service, trade commerce, manufacture. d. Any transaction in connection with, or incidental or ancillary to such service, trade, commerce, manufacture, adventure or concern; e. Whether or not such service, trade, commerce, manufacture, adventure, concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such service, trade, commerce, manufacture, adventure, or concern; and any transaction in connection with, or ancillary or incidental to, such trade, commerce, manufacture, execution of works contract, T adventure or concern;
4. (vi) "Capital goods" means- a. Machine, machinery, plant, equipment, apparatus, tools, appliances or electrical installation used for producing, making, extracting or procuring of any goods or for bringing about any change in any substance for the manufacture of final products, b. Components, spare parts and accessories of such machine, machinery, plant, equipment, apparatus, or electrical installation used for the purposes as stated in clauses (a).
5. (vii) "Casual trader" means a person who whether as principal, agent or in any other capacity, has occasional transactions involving buying selling, supplying or distributing goods in the state, whether for cash or for deferred payment, or for commission, remuneration, or other valuable consideration; (viii) "Commissioner" means the Commissioner of Taxes appointed under sub-section (10 of Section 3; (ix) "Dealer" means any person who carries on the business of buying selling, supplying or distributing goods, executing works contract, delivering any goods on hire-purchase or any system of payment by installments, transferring the right to use any goods directly or otherwise, whether for cash or for deferred payment, or for commission, remuneration, or other valuable consideration and includes; a. A casual trader; b. A commission agent, a broker or a del credere agent or an auctioneer or any other mercantile agent, by whatever-name called; c. A non-resident dealer or an agent of a non-resident dealer, or a local branch of a firm or company or association or body of person whether incorporated or not, situated outside the State; d. Government, a local authority, a statutory body, a trust or other body corporate which or who whether or not in the course of business sales, supplies or distribute directly or otherwise goods for cash or for deferred payment or for commission, remuneration or other valuable consideration. e. A co-operative society, club or any association which sale goods to its member. f. A person who, whether in the course of business or not-- G)
   • • Sells goods produced by him by manufacture, agriculture, horticulture or otherwise; or
6. (ii) Transfers any goods, including controlled goods whether in pursuance of a contract or not for cash or for deferred payment or for other valuable consideration; (iii) Supplies, by way of or as part of any service or in any other manner whatsoever, goods, being food or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration;
7. (x) "Declared goods" means goods declared to be of special importance in inter-state trade or commerce under Section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956);
8. (xi) "Deputy Commissioner" means any person appointed to be a Deputy Commissioner of Taxes under this Act.
9. (xii) "Deputy Commissioner (Appeals)" means any person appointed to be Deputy Commissioner (Appeals) under this Act; (xiii) "goods" means all kinds of moveable property (other than newspaper, actionable claims, electricity, stocks and shares and securities) and includes live stock, all materials, commodities and articles and every kind of property (whether as goods or in some other form) involved in the execution of a works contract, 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;
10. (xiv) "Government" means State Government of Nagaland; (xv) "Input Tax" means the tax paid or payable under this act by a registered dealer to another registered dealer on the purchase of goods in the course of business for resale or for the manufacture of taxable goods or for use as containers or packing materials or for the execution of works contract; (xvi) "Input tax credit" or "input tax rebate" in relation to any period means the setting off of the amount of input tax, or part thereof, by a registered dealer against the amount of his output tax;
11. (xvii) "Interest due" means the amount of interest which remains unpaid after the expiry of the date specified in the notice of demand issued in this behalf under this act or the rules made there under; (xviii) "Manufacture" with all its grammatical variation and cognate expression means producing, making, extracting, altering, ornamenting, finishing, assembling or otherwise processing, treating or adapting any goods, but does not include any such process or mode of manufacture as may be prescribed;
12. (xix) "Output tax" means the tax charged or chargeable under this Act by a registered dealer for the sale of goods in the course of business;
13. (xx) "Person" includes- a. An individual; b. Ajoint family; c. A company; d. A firm; e. An association of persons or a body of individual; whether incorporated or not; f. The Central Government or the Government of Nagalandpr the Government of any other State or Union Territory in India; g. A local authority; (xxi) "Place of business" means any place where a dealer carries on the business 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 accounts; d. In case where a dealer carries on business through an agent (by whatever name called), the place of business of such agent; e. Any vehicle or vessel or any other carrier wherein the goods are stored or used for transporting the goods;

1. (xxii) "Prescribed" means prescribed by Rules made under this Act; (xxiii) "Purchase" with all its grammatical variation and cognate expressions shall be construed from the word "Sale"; (xxiv) "Registered dealer" means that portion of input tax of the goods for which credit has been availed but such goods are used subsequently for any purpose other than resale or manufacture of taxable goods or execution of works contract or use as containers or packing materials within, the State; (xxv) "Sale" with all its grammatical variation and cognate expression means every transfer of the property in goods, other than by way of mortgage, hypothecation, charge or pledge, by one person to another in the course of trade or business for cash, deferred payment or other valuable consideration and includes:- a. Transfer, otherwise than in pursuance of a contract of property in goods for cash, deferred payment or other valuable consideration; b. Transfer of property in goods (whether as goods or in some other form involved in the execution of a works contract; c. Delivery of goods on hire purchase or any other system of payment by installments; d. A transfer of the right to use any goods for any purpose, whether or not for specified period for cash, deferred payment or any other valuable consideration; e. A transfer of goods by any unicorporation association or body of person to a member thereof for cash, deferred payment or any other valuable consideration; f. A supply, by way of or as part of any; service or in any other manner whatsoever, of goods being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is for cash, deferred payment or any other valuable consideration; g. A transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or any other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and purchase of those goods by the person to whom such transfer, delivery or supply is made, but does not include a mortgage, hypothecation, charge or pledge. Explanation: i. A sale or purchase of goods shall not be deemed to have taken place inside the state if the goods are sold:- a. In the course of inter-State trade or commerce; or b. Outside the State of Nagaland; or c. In the course of import or export of goods; ii. Where there is a single contract of sale or purchase of goods situated at more place than one, the provisions of this explanation shall apply as if there were separate contract in respect of the goods at each of such places.
2. (xxvi) "Sale price" means the amount of valuable consideration received or receivable by a dealer for the sale of any goods less any sum allowed as cash discount, according to the practice normally prevailing in the dealer in respect of the goods or services at the time of or before delivery thereof, excise duty, special excise duty or any other or taxes except the tax imposed under this Act. (xxvii) "State" means the State of Nagaland; (xxviii) "Tax" means the tax payable under this Act;
3. (xxix) "Tax invoice" means a document listing goods sold with price, quantity and other details as specified in this Act and includes a statement of account, bill, cash register, slip receipt or similar record, regardless of its form;
4. (xxx) "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 be1prescribed; (xxxi) "Turnover" means the aggregate amount for which goods are either bought or sold, 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 for other valuable consideration; Explanation-

1. (1) The turnover in respect of delivery of goods on hire purchase or on any system of payment by installments shall be the market price of the goods so delivered.
2. (2) The turnover in respect of the transfer of the right to use any goods shall be the aggregate amount received or receivable by the dealer as consideration for such transfer. (3) Subject to such condition and restrictions, if any, as may be prescribed in this behalf; (a) 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. (b) Any cash discount on the price allowed in respect of any sale or any amount refunded in respect of articles returned by customers shall not be included in the turnover; and (c) 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. e(xxxii) "Value added tax' means a tax on sales or purchases levied under this Act. (xxxiii) "Vehicle" includes every wheeled conveyance used for the carriage of goods solely or in addition to passengers. (xxxiv) "Vessel" includes any ship, barge, boat, raft, timber, bamboos or floating materials propelled in any manner. (xxxv) "Year" means the financial year beginning from 1St April and ending with 31st March. CHAPTER —II AUTHORITIES AND APPELLATE TRIBUNAL