Definitions.

In this Act, unless there is anything repugnant in the subject or context- (a) "Commissioner" means the Commissioner appointed under section 4 ; (b) "dealer" means any person who sells taxable goods manufactured, made or processed by him in Tripura or brought by him into Tripura from any place outside Tripura for the purpose of sale of Tripura and includes Government and any person making a sale under section 3A ; (c) "Official Gazette" means the Tripura Gazette ; (d) "person" means and includes :- (i) an individual, (ii) a Hindu undivided or a joint family, (iii) a company, (iv) a firm, (v) an association of persons or body of individuals whether incorporated or not, (vi) a Department of any Government, (vii) a local authority, and (viii) every artificial juridical person, not falling within any of the preceding sub-clauses ; (e) "prescribed" means prescribed by rules under this Act ; (f) "registered dealer" means a dealer registered under this Act ; (g) "Sale" means any transfer of property, in goods for cash or deferred payment or other valuable consideration, and includes-- (i) any delivery of goods on hire-purchase or any system of payment in instalments, (ii) any transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration, and such delivery or transfer of any goods shall be deemed to be a sale of those goods by the person making the delivery or transfer and a purchase of those goods by the person to whom such delivery or transfer is made but does not include a mortgage, hypothecation, charge or pledge ; (h) "sale price" used in relation to a dealer means the amount of the money consideration for the sale on taxable goods manufactured, made or processed by him in Tripura, or brought by him into Tripura from any place outside Tripura for the purpose of sale in Tripura, less any sum allowed as cash discount according to the trade practice, but includes any sum charged for containers or other materials for the packing of such taxable goods ; Provided that 'sale price' as defined in this clause does not include the sale referred to in section 3A ; (i) "Schedule" means the Schedule appended to this Act ; (j) "tax" means sales tax payable under this Act ; (k) "taxable goods" means such goods as are specified in the Schedule attached to this Act ; (l) "Tribunal" means the Tribunal constituted under this Act ; (m) "turnover" means the aggregate of the amount of the sale prices receivable, or , if a dealer so elects, actually received by the dealer, in respect of any sale of goods made during any prescribed period in any year after deducting---- (i) the amount of sale price, if any, refunded by the dealer to a purchaser in respect of any goods purchased and returned by the purchaser within the said period ; (ii) the amount arrived at by applying the following formula : Rate of tax X aggregate of sale price 100 plus rate of tax Provided that an election as aforesaid once made shall not be altered except with the permission of the Commissioner and on such terms and conditions as he may think fit to impose. Provided further that in respect of a sale on hire-purchase or other system of payment in instalments only such amounts shall be included in turnover as has actually been received by the dealer during that period. (n) "yearr" in relation to any particular dealer means the year with reference to which, according to a declaration made by that dealer, the accounts of that dealer are ordinarily maintained in his books of accounts and where no such declaration is made, the financial year : Provided that a registering authority and except with the previous permission of the registering authority and except on such terms and conditions as may be determined by such authority . (o) "Works contract" means any agreement for carrying out for cash or deferred payment or other valuable consideration.----- (i) the construction, fitting out, improvement or repair of any building, road, bridge or other immovable property, or (ii) the installation or repair of any machinery affixed to a building or other immovable property, or- (iii) the overhaul or repair of -- (1) any motor vehicle, (2) any vessel propelled by internal combustion engine or by any other mechanical means, (3) any aircraft, (4) any component or accessory part of any of the items mentioned in paragraphs (1), (2) or (3) above. (iv) the altering, ornamenting, finishing, furnishing, improving or otherwise processing or adopting of any goods. (p) 'Transporter' means a registered transport company, a carrier or a transporting agent operating transport business in Tripura in taxable goods.