Definitions

In this Act, unless the context otherwise requires- (a) "Business" includes- (one) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce, manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; (two) any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern or works contract or lease (whether for a specified period or not); and (three) any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern or works contract or lease. (b) "Dealer" means any person who, in the course of business, whether on his own account or on behalf of a principal or any other person, brings or causes to be brought any goods into a local area or receives delivery of goods after its entry into a local area or is entitled to take delivery thereof and includes- (one) a local authority, body corporate, company, any co-operative society or any other society, club, firm, Hindu Undivided Family or other association of persons, which carries on such business; (two) any factor, broker, commission agent, delcredere agent or any other mercantile agent, by whatever name called and whether or not of the description hereinbefore mentioned, who carries on the business of buying, selling, supplying or distributing goods on behalf of any disclosed or undisclosed principal; (three) any auctioneer, who carries on the business of selling or auctioning goods of any disclosed or undisclosed principal and whether or not the offer of the intending purchaser is accepted by him or by name-designation of the principal; (four) any government, which, whether or not in the course of business, buys, sells, supplies or distributes goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration; (five) every person, who acts as an agent in the State of a dealer residing outside the State, and buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer as: (a) a mercantile agent as defined in the Sale of Goods Act, 1930 (Central Act No. 03 of 1930); or (b) an agent for handling of goods or documents of title relating to goods; or (c) an agent for collecting or paying the sale price of goods or as a guarantor for such collection or payment; (six) a firm or company or other body corporate, the principal office or headquarters of which is situated outside the State and has a branch or office in respect of purchases, sales, supplies or distribution of goods through such branch or office; (seven) any person, who carries on the business of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (eight) any person, who carries on the business of transfer of the right to use any goods for any purpose (whether for a specified period or not) for cash, deferred payment or other valuable consideration; (nine) any person, who, in the course of isolated transactions of a business nature, whether on his own account or on account of a principal or any other person, brings or causes to be brought any goods into a local area or receives delivery of goods after its entry into a local area or is entitled to take delivery thereof; (ten) any transporter/courier/delivery agent/agent/carrier and any other person (importer) who intends to receive such goods from outside the State or outside the country into the State, through online purchase or e-commerce, for business or otherwise or for personal use, on his own behalf or in lieu of someone else. Explanation- For the purposes of this Act, "in the course of business" shall include the course of establishment or commencement of business. (c) "Entry of goods" means entry of goods into a local area from any place outside the state for consumption, use or sale therein: (one) into a local area from any place outside the state; (two) into a local area from any place outside the state; (three) into a local area from any place outside the territory of India. (d) "Local area" means: (one) any Nagar Nigam under the Uttar Pradesh Municipal Corporation Act, 1959 (as in force in Uttarakhand); (two) any Nagar Palika under the Uttar Pradesh Municipalities Act, 1916 (as in force in Uttarakhand); (three) any Zila Panchayat or Kshetra Panchayat under the Uttar Pradesh Kshetra Panchayat and Zila Panchayat Act, 1961 (as in force in Uttarakhand); (four) any Gram Panchayat under the United Provinces Panchayat Raj Act, 1947 (as in force in Uttarakhand); (five) any Cantonment under the Cantonments Act, 1924 (as in force in Uttarakhand); (six) any Industrial Development Area under the Uttar Pradesh Industrial Area Development Act, 1976 (as in force in Uttarakhand); (seven) any Industrial Township, by whatever name called; (eight) any local authority, by whatever name called, under any rule of Parliament or State Legislature. (e) "Schedule" means the Schedule appended to this Act. (f) "Scheduled goods" means goods mentioned in the Schedule to this Act. (g) "Tax" means tax leviable under this Act. (h) "Value of goods" means the value of goods as ascertained from the original purchase invoices or bills and includes the value of packing material, packing and forwarding charges, insurance charges, amounts representing excise duty, countervailing duty, customs duty and other such duties, any charge levied or tax, transport charges, carriage charges and any charge relating to the purchase and transport of such goods, which are being brought or received into the local area for consumption, use or sale therein: Provided that where any goods- (one) are purchased and their value cannot be ascertained due to non-receipt or non-presentation of any document; or (two) are purchased and the value declared by the dealer or the person in-charge cannot be verified due to non-receipt or non-presentation of any document; or (three) are purchased and the documents presented in support of the purchase price or transport charges and other charges are not trustworthy; or (four) are obtained or acquired otherwise than by purchase; the "value of goods" shall mean the value or price at which goods of the same kind and quality are sold or are capable of being sold in open market at wholesale price in the local area into which the goods are being brought or received for consumption, use or sale therein. Explanation- For the purpose of determination of wholesale price of any goods under this clause, the wholesale price shall include any amount paid or payable by the buyer as excise duty or any other duty, but shall not include any amount charged as fee or tax including tax payable under this Act in relation to the sale of equally kind and quality goods or any amount charged for any work done for the goods after entry into the local area.