BrafinitionSedTn this Ait, ualéss there is anything repugnant im tha subject or contest

(1) “Tribunal means the Tribunal constituted under this Act. (2) “Business” includes— (i) any trade, commerce or manufacture or any adventure er concern in the nature of trade, commerce or manufacture, whether ar net such trade, commeree or manufacture, adventure or concern is carried on with the motive to make gain or profit and whether or net any gain or profit accrues from such trade, commerce, manufacture, adventure or concern: and (ii) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure or concern, (3) ‘Commissioner’ means the Coramissiener of Taxes appcinted under Section 4, (4) “Dealer’ meats any perssn who for Commission, remuneration or otherwise carticg on the business of buying taxable goods in the State; Explanation—(1) The Central Government or the State Government or any Local authority which, whether or not in the course oF business, buys taxable goods in the State shall be deemed to be 8 dealer for the purpose of this Act. Explanation—(2) A Society, Club or an Association which, whether or not in the course of business, buys taxable goods in the State from its mebers shall he deemed to be a dealer for the mrr-pose Of this Act. Explanation—(3) The manager or agent of a dealer who resides outside the State and buys taxable goods in the State shall in respect of goods so bought be deemed to be a dealer for the purpose of this Act. (5) “Declared goods” means goods declared under section 14 af the Central Sales Tax Act, 1956 to be of special importance in inter-State Trade or Commoervre ; (6) “Jute means the fibre of the plant known botanically os belongs to ihe GENUS CORCHORUS and includes all the species of the Genus whether known commonly as “PAT”, “KOSTA”, "NALLA”, ot by any name and also means the plant known botanieally as HIBISCUS CANNABINTUS and commonly known as “MESTA” ; (7) “Prescribed means preserihed by rules made under this Act; (8) “Person” means any individual or assaciation or ody af individuals and includes a local authority, a department of any Government, a Hindu undivided or joint family, a firm and company whether incorporated or not: (9) “Purchase Price” moans in terms of money or money value of vulueble consideration paid or payable by a dealer of any purchase of taxable goods including any sum charged for, (i) anything done by the seller with or in respect of the foods at the tune of or before delivery thereaf and (ii) containers or other materials for the packing of such gods : (10) “quarter” means a period of three months including dlst Mareh, 39th June, 30th September or 31st December in any year; (11) “raw Jute’, means the fibre of jute which has not been subjected tu any process of splinting or weaving and includes jute eqttings, whether loose or packed in drums or bales; (12) “State” means the Siate of Tripura: (13) “Section” means a section of this Act; (14) “Schedule” means the Schedule to the Act; (15) “Faxable foods" means goods specified in the Schedule: (16) “Purn over” micand the aggregate of the amounts of purchase price paid or payable by a dealer in respect of amy purchase of taxable goods made by him during amy return period after deducting the amourt of purchase price, if ang, refunded to the dealer by the seller in respect of any taxable gonds ans their containers purchased from the date of delivery of goods; (17) “Year” means the financial year; (18) “Return period” means the period prescribed under sectian TL