Tax on deemed sales 12

4

at all places of business in the State for a particular period made on his own account and also on behalf of the principals. (13) “Input-Tax” means the tax paid or payable under this Act by a registered dealer to another registered dealer on the purchase of goods in Tripura in the course of business for resale or for the manufacture of taxable goods or for use as containers or packing material or for the execution of works contract; (14) “Manufacture” includes any activity that brings out a change in an article or articles as a result of some process, treatment, labour and results in transformations into a new and different article so understood in commercial parlance having a distinct name, character, use, but does not include such activity of manufacture as may be notified. (15) “Official Gazette” means the Tripura Gazette. (16) “Output Tax” means the tax charged or chargeable under this Act by a registered dealer for the sale or purchase1 of goods in the course of business in Tripura; (17) “Person” includes :- a) an individual; b) a joint family; c) a company; d) a firm; e) an association of persons of a body of individual; whether incorporated or not; f) the Central Government or the Government of Tripura or the Government of any other State or Union Territory in India; g) a local authority; (18) “Place of business” means any place where a dealer carries on the business and includes; (a) any warehouse, godown or other place where a dealer stores or processes his goods; 1 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)