Levy of Tax on Sale 13

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(b) any place where a dealer produces or manufactures goods; (c) any place where a dealer keeps his books of accounts; (d) in cases where a dealer carries on business through an agent (by whatever name called), the place of business of such agent; (e) any vehicle or vessel or any other carrier wherein the goods are stored or used for transporting the goods; (19) “Prescribed” means prescribed by rules made under this Act; (20) “Recipient” means a person receiving goods, as defined for the purpose of this Act; (21) “Registered Dealer” means a dealer registered under this Act; (22) “Resale” means sale of purchased goods - (i) 1 (a) in the same form in which they were purchased; or (b) without doing anything to them, which amounts, or results in a manufacture. (ii) ''Repurchase'' means purchase of sold goods — (a) in the same form in which they were sold, or (b) without doing anything to them, which amounts, or result in a manufacture.2 (23) “Return” means any return prescribed and / or required to be furnished under this Act or the Rules. (24) “Rules” means rules made under this Act. (25) (i)3 “Sale” with all its grammatical variations and cognate expressions means every transfer of the property in goods (other than by way of a mortgage, hypothecation, charge or pledge ) by one person to another in the course of trade or business for cash or for deferred payment or other valuable consideration, and includes - a) transfer otherwise than in pursuance of a contract of property in any goods for cash, deferred payment or other valuable consideration; 1,3 Renumbered 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) 2 Inserted vide the TVAT (Amendment) Ordinance, 2007 (w.e.f 17-7- 2007) and subsequent legislation

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)