Definitions (Declared Goods to Import)

(12) "Declared Goods" means goods declared under Section 14 of the Central Sales Tax Act, 1956, to be of special importance in inter--state trade or commerce; (13) "Document" means title deeds, writing or inscription and includes electronic data, computer programmes, computer tapes, computer discs, computer floppies and the like that furnishes evidence; (13-A) “Document of title” means, any document which confers a title of goods and includes a bill of lading, dock warrant, goods receipt/ bilty, railway receipt, warehouse keeper’s certificate, warrant or order for the delivery of goods and any other like document used in the ordinary course of business as proof of the possession or control of goods, or authorizing or purporting to authorize, either by endorsement or by delivery, the possessor of the document to transfer or to receive goods thereby represented. (14) "Goods" means every kind or class of movable property (other than newspaper, actionable claims, stocks, shares and securities and postal stationery sold by the Postal Department) and includes-- (a) livestock, growing crops, grass, trees and things attached to or fastened to any thing permanently attached to the earth which under the contract of sale are agreed to be severed; (b) all materials, commodities and articles (whether as goods or in some other form) involved in the execution of works contract including those used in the fitting out, improvement or repair of any movable or immovable property, or involved in lease or hire purchase; (15) "Government" means the Government of the State of Uttarakhand; (16) “Importer” in relation to any goods means a dealer who brings or receives any goods into the State from any place outside the State and includes a dealer- (i) who makes first sale of any goods brought or received into the State from any place outside the State; or (ii) who receives any goods into the State on behalf of any other persons from any place outside the State; or (iii) on whose behalf any goods are received into the State from any place outside the State by any other person; (16-A) “Import” means bringing or receiving of goods, into the State from outside the State or from outside the country, as a result of purchase or otherwise.