Definitions

In this Act, unless there is anything repugnant in the subject or context: (a) "biodegradable materials" means materials, articles and goods that are degraded as a result of microbial activity in natural environment under normal course; Explanation-Materials articles and goods deemed to be "bio degradable" are prescribed in the Schedule I for the purpose of this Act: Provided that the State Government may amend or modify the Schedule I by notification if deemed necessary; (b) "business" includes any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture; (c) "Cess" means cess levied payable under this Act; (d) "dealer" means any person who carries on the business of selling, supplying or distributing goods or services directly or otherwise, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration and includes: (i) a Department of the State or central Government or Public sector undertaking; (ii) local authority, company, Hindu undivided family, society, club or association for the incorporation of such society; Explanation 1.-A broker, commission agent who carries the business of procuring goods or services of principal's or the sales of goods or services for the purpose of the Act or carry on the business for the principal that is to say the sale or purchase of goods or services belonging to their owner shall be deemed to be dealer for the purpose of this Act: Explanation 2.-The manager or agent or dealer residing inside or outside the State of Sikkim and who brings goods or services from outside the State of Sikkim and that goods or services in respect of such sales are sold or to be sold, are deemed to be a dealer, for the purpose of this Act. Explanation 3.-The proprietor of any hotel, reside, lodge or motel of any category or series or hotels, resorts, lodges or motels providing lodging or boarding or ready to eat food facilities to customers on payment of cash or by credit card or by deferred payment, etc, for the purpose of this Act and includes owner, manager or any agent of such hotel, resort, lodge, motel or guest house or any Autonomous Body, for the purpose of trade/commerce or hospitality for customers of the State shall determine the cess imposed under the provisions of this Act shall be deemed to be dealer for the purpose of this Act; (e) "Department" means the Department of State Government dealing with environment and or Department of the State Government entrusted with responsibility of collection of cess under this Act; (f) "hotel", "resort", "lodge" and "motel" means any premises that is used for providing services like lodging or boarding or ready to eat food facilities to customers on payment on consideration thereof; (g) "manufacture" with all its grammatical variations and cognate expressions means producing, making, extracting, altering, ornaments, finishing, or otherwise processing, treating or adapting, any goods, specified in the Schedule I for the purpose of this Act; but does not include such manufacture or manufacturing process as may be prescribed; (h) "non-biodegradable materials" means materials, articles and goods that are not degraded by microbial activity and shall include all kind of goods in solid, liquid or gaseous form that are not degraded in natural environment under normal course: Explanation-Materials, articles and goods deemed to be "non-biodegradable" are included in the schedule I for the purpose of this act: Provided that the Schedule I can be modified by the State Government by notification if deemed necessary. (i) "notification" means a notification published in the Official Gazette; (j) "prescribed" means Prescribed by rules made under this Act or as prescribed by notification under this Act by the State Government; (k) "prescribed authority" means authority appointed by the State Government by notification under sub-section (1) of Section 4; (l) "registered dealer" means a dealer registered under section 8; (m) "sales" with its grammatical variations and cognate expressions means any transfer of property in goods or services by one to another for cash or for deferred payment; (n) "sale price" means the amount payable to a dealer as consideration for the sale of goods or services less any sum allowed as cash discount; Explanation 1.-In respect of goods or services delivered on hire purchase or any system of payment by instalments, the total sale price (including the amount payable and interest thereupon) or the date of such delivery of goods or services shall be taken as the sale price for the purpose of this Act. Explanation 2.-The sale price shall include the excise duty, value added tax or any other levies on the goods under any Central or State law for the time being in force, made at the time of or before the delivery of the goods or services to the buyer whether such duty, fee or other levy is paid by the purchaser of the goods to the seller alongwith the consideration for the sale or directly to the Government; (o) "Sikkim" means the territory comprised in the State of Sikkim; (p) "State Government" means the Government of Sikkim; (q) "turnover" used in relation to an establishment over any period means the aggregate of sale or services price or part of sale or services price receivable; (r) "year" means the financial year commencing on the first day of April and ending on the 31st day of March next following.