Incidence of Tax 10

3

(i) a person engaged in the business of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (j) a person engaged in the business of delivery of goods on hire purchase or any other system of payment by instalments; (k) a person engaged in the business of transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or commission or remuneration or any other valuable consideration; (1) a department of the Central Government or any State Government or a Local Authority by name of any Panchayat, Municipality, Development Authority, Cantonment Board or any autonomous or statutory body including a Port Trust and the like, which, whether or not in the course of business, buys, sells, supplies or istributes goods, directly or otherwise, for cash, or for deferred payment, or for commission, remuneration, or other valuable consideration; (m) a Hindu Undivided Family or any other system of joint family which carries on business. (9)

„Document‟ means title deeds, writing or inscription and includes electronic data, computer programmes, computer tapes, computer discs and the like that furnishes evidence. (10) Goods‟ means all kinds of movable property (otherthan newspapers) and includes all materials, commodities, which are agreed to be severed before sale or purchase1 under a contract of sale or purchase2 and property in goods (whether as goods ibid purchase or in some other form) involved in the execution of works contract, lease or hire-purchase or those to be used in the fitting out, improvement or repair of movable property but does not include actionable claims, stocks, shares and securities. (11) „Government‟ means the Government of Tripura. (12) „Gross turnover‟ means the aggregate turnover in all goods of a dealer

1,2 Inserted vide the TVAT (Amendment) Ordinance, 2007 (w.e.f 17-7- 2007) and subsequent legislation vide the TVAT (Amendment) Act, 2007(dt. 9-10-2007)

vide the TVAT (Amendment) Act, 2007(dt. 9-10-2007)