Definitions

Definitions.-

1. (1) In this Act, unless the subject or context otherwise requires,-
2. (1) “appellate authority” means any officer not below the rank of the Additional Commissioner authorized as such by the Commissioner;
3. (2) “Assessing Authority” means any officer not below the rank of Assistant Commissioner, authorized as such by the Commissioner;
4. (3) “assessment” means determination of liability under this Act;
5. (4) “audit” means the examination of records, returns and other documents maintained or furnished by the dealer under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder;
6. (5) “auditor” means any officer not below the rank of Assistant Commissioner authorized as such by the Commissioner;
7. (6) “appointed day” means the date on which the provisions of this Act shall come into force;
8. (7) “Board” means the Board as established under section 4 of Rajasthan Land Revenue Act, 1956 (Act No.15 of 1956);
9. (8) “business” includes-
   • (a) any trade, commerce, manufacture, or any other similar activity, whether or not it is for a pecuniary benefit;
   • (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a);
   • (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction;
   • (d) supply or purchase of goods in connection with commencement or closure of business;
   • (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members;
   • (f) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities;
10. (9) “Commissioner” means a person appointed by the State Government to be the Commissioner of Commercial Taxes Department and shall include the Chief Commissioner and Special Commissioner appointed under section 3;
11. (10) “City Gas Distribution Network Entity” means the entity notified as such by the Petroleum and Natural Gas Regulatory Board of India for the distribution of Natural Gas in the State;
12. (11) “dealer” means any person, who carries on business in any capacity, of buying, selling, supplying or distributing goods directly or otherwise, or making purchases or sales as defined in clause
13. (36) for himself or others, whether for cash or deferred payment, or for commission, remuneration or other valuable consideration and shall include-
    • (i) a factor, broker, commission agent, del credere agent or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing any goods belonging to any principal whether disclosed or not;
    • (ii) an auctioneer, who sells or auctions goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal;
    • (iii) a manager or an agent, of a non-resident dealer who buys, sells, supplies or distributes goods in the State belonging to such dealer;
    • (iv) any society, club, trust or other association, whether incorporated or not, which buys goods from or sells goods to its members;
    • (v) the Central or any State Government or any of their Departments or offices which, whether or not in the course of business, buy, sell, supply or distribute goods, directly or otherwise, whether for cash or deferred payment or for commission, remuneration or other valuable consideration; and
    • (vi) any trading, commercial or financial establishment including a bank, an insurance company, a transport company and the like which, whether or not in the course of its business, buys, sells, supplies or distributes goods, directly or otherwise, whether for cash or deferred payment, commission, remuneration or other valuable consideration;
14. (12) “designated portal of the State” means the electronic portal as notified by the State Government for facilitating registration, payment of tax, furnishing of returns and for carrying out such other functions and for such purposes as may be prescribed;
15. (13) “electronic cash ledger” means the electronic cash ledger referred to in sub-section
16. (2) of section 13;
17. (14) “electronic credit ledger” means the electronic credit ledger referred to in sub-section
18. (3) of section 13 ;
19. (15) “exempted goods” means any goods exempted from tax in accordance with the provisions of this Act;
20. (16) “firm”, “partner” and “partnership” shall have the meanings respectively assigned to them in the Indian Partnership Act, 1932 (Central Act No. 9 of 1932);
21. (17) “goods” means goods included in the Entry 54 of List II-State List of the Seventh Schedule to the Constitution of India;
22. (18) “importer” means a dealer who brings or causes to be brought into the State any goods or to whom any goods are dispatched from any place outside the State, for the purpose of sale or use in manufacturing and processing of goods for sale;
23. (19) “input tax” means tax paid or payable by a registered dealer in the course of business, on the purchase of any goods made from a registered dealer;
24. (20) “invoice” means a document containing such particulars as may be prescribed;
25. (21) “manufacture” means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term “manufacturer” shall be construed accordingly;
26. (22) “non-resident dealer” means a dealer who effects purchases or sales of any goods in the State but who has no fixed place of business or residence in the State;
27. (23) “non-taxable supply’’ means a supply of goods or services or both which is leviable to tax under Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) or under the Integrated Goods and Services Tax Act, 2017 (Central Act No.13 of 2017);
28. (24) “output tax” means the tax charged or chargeable under this Act by a registered dealer in respect of the sale of goods in the course of his business;
29. (25) “person” means any individual or association or body of individuals and includes a Hindu Undivided Family or Joint Family, a firm, a company whether incorporated or not, a co-operative society, a trust, a club, an institution, an agency, a corporation, a local authority, a Department of the Government or other artificial or juridical person;
30. (26) “place of business” means any place in the State of Rajasthan where a dealer purchases or sells goods and includes,-
    • (a) any warehouse, godown or other place where the dealer stores goods;
    • (b) any place where the dealer processes, produces or manufactures goods;
    • (c) any place where the dealer keeps his accounts, registers and documents;
    • (d) any vehicle or carrier wherein the goods are stored or business is carried on;
    • (e) any warehouse, railway station, railway goods yard, parcel office, or any other place where goods for transportation in the course of business or otherwise are kept by dealers; Explanation.- The dealer shall declare one of the places of business as his “principal place of business” in the application for registration, and his final accounts, annual statements, registers and documents, whether maintained manually or electronically, shall necessarily be kept at such place;
31. (27) “prescribed” means prescribed by rules made under this Act;
32. (28) “principal place of business” means the place of business specified as the principal place of business in the certificate of registration;
33. (29) “raw material” means goods used as an ingredient in the manufacture of other goods and includes processing material, consumables, preservative, fuel and lubricant required for the process of manufacture;
34. (30) “registered dealer” means a dealer registered under the provisions of this Act;
35. (31) “repealed Act” means the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003);
36. (32) “resale” means sale of goods without performing any operation on them which amounts to or results in a manufacture;
37. (33) “reverse tax” means that part of the input tax for which credit has been availed in contravention of the provisions of section 12;
38. (34) “return” means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder;
39. (35) “rules" means the rules made under this Act;
40. (36) “sale” with all its grammatical variations and cognate expressions means every transfer of property in goods by one person to another for cash, deferred payment or other valuable consideration and includes-
    • (i) a transfer, otherwise than in pursuance of a contract, of property in goods for cash, deferred payment or other valuable consideration;
    • (ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
    • (iii) any delivery of goods on hire-purchase or other system of payment by instalments;
    • (iv) a transfer of the right to use goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
    • (v) a sale of goods by an unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; and
    • (vi) a sale, 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 sale is for cash, deferred payment or other valuable consideration, and such transfer, delivery or sale shall be deemed to be a sale and the word “purchase” or “buy” shall be construed accordingly; Explanation.- Notwithstanding anything contained in this Act, where any goods are sold in packing, the packing material in such case shall be deemed to have been sold with the goods;
41. (37) “sale price” means the amount paid or payable to a dealer as consideration for the sale of any goods less any sum allowed by way of any kind of discount or rebate according to the practice normally prevailing in the trade, but inclusive of any statutory levy or any sum charged for anything done by the dealer in respect of the goods rendered at the time of or before the delivery thereof, except the tax imposed under this Act; Explanation I.- In the case of a sale by hire-purchase agreement, the prevailing market price of the goods on the date on which such goods are delivered to the buyer under such agreement, shall be deemed to be the sale price of such goods; Explanation II.- Cash or trade discount at the time of sale as evident from the invoice shall be excluded from the sale price but any ex post facto grant of discounts or incentives or rebates or rewards and the like shall not be excluded; Explanation III.- Where according to the terms of a contract, the cost of freight and other expenses in respect of the transportation of goods are incurred by the dealer for or on behalf of the buyer, such cost of freight and other expenses shall not be included in the sale price, if charged separately in the invoice; Explanation IV.- The amount received or receivable by oil companies for the sale of diesel and petrol to the retail outlets in the State shall be deemed to be equivalent to the price on which the retail outlets sell these commodities to the consumer; Explanation V.- The amount received or receivable by City Gas Distribution Network entities
    • (CGD) and/ or other dealers for the sale of Compressed Natural Gas
    • (CNG) to the retail outlets in the State shall be deemed to be equivalent to the price on which the retail outlets sell these commodities to the consumer;
42. (38) “Schedule” means a Schedule appended to this Act;
43. (39) “Special Economic Zone” shall have the same meaning as has been assigned to it in clause
    • (za) of section 2 of the Special Economic Zones Act, 2005 (Central Act No. 28 of 2005);
44. (40) “tax” means any tax or other levy by any name leviable under the provisions of this Act;
45. (41) “tax period’ means the period for which the return is required to be furnished;
46. (42) “taxable goods” means goods on the sale of which tax is levied under this Act;
47. (43) “taxable turnover” means, that part of turnover, as may be determined after making such deductions from the total turnover as may be prescribed on which a dealer shall be liable to pay tax under this Act;
48. (44) “turnover in State” means the aggregate value of all taxable sale and/or other supplies, turnover of exempted goods, exports of goods, inter-state sale of goods made from the State including non-taxable supply (excluding the value of purchases on which tax is payable by a person on reverse charge basis), but excludes any tax, surcharge or cess;
49. (45) “VAT invoice” means an invoice containing such particulars as may be prescribed, and issued by a dealer authorized under this Act;
50. (46) “vehicle or carrier” means any mode of transportation including human being or animal carrying goods from one place to another;
51. (47) “year” means the period commencing from 1st April and ending on 31st March.
52. (2) Words and expressions used and not defined in this Act but defined in the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) shall have the same meanings as assigned to them in that Act in so far as they are not inconsistent with the provisions of this Act.