Definitions (Input Tax to Output Tax)

(17) ''Input Tax" in relation to any registered dealer means a tax: paid or payable under this Act by the dealer to another registered dealer on the purchase of any taxable goods other than Special Category Goods in the course of business for re-sale or for use in manufacturing or processing of such taxable goods for sale or for use as containers or packing materials for packing of such manufactured goods. (18) "Lease" means any agreement or arrangement whereby the right to use any goods for any purpose is transferred by one person to another (whether or not for a specified period) for cash, deferred payment or other valuable consideration without the transfer of ownership and includes a sub-lease but does not include any transfer on hire purchase or any system of payment by installment; (19) "Lessee" means any person to whom the right to use any goods for any purpose is transferred under a lease; (20) “Lessor" means any person by whom the right to use any goods for any purpose is transferred under a lease; (21) "Manufacture" means any activity that brings out a change in an article or results in transformation into a new and different article so understood in commercial parlance, and would include producing, making, mining, collecting, extracting, altering, ornamenting, finishing; assembling or otherwise processing, treating or adapting any goods, but would not include any such processor mode of manufacture as may be prescribed; (22) "Manufacturer" in relation to any goods means the dealer who makes the first sale of such goods in the State after their manufacture and includes a dealer who makes purchases from any other dealer not liable to tax: on the sales under the Act other than sales exempted under Section 4; (23) "Non-resident Dealer" means a dealer who carries on business in, Uttarakhand, but who has no fixed place of business or residence in Uttarakhand; (24) "Official Gazette" means the Gazette of Government of Uttarakhand; (25) “Officer-in-charge of a check post or barrier” means an officer not below the rank of Commercial Tax Officer, posted at such check post or barrier; (26) "Out put Tax" in relation to any registered dealer means the tax: charged or chargeable under this Act in respect of any sale or supply of taxable goods made by the dealer in the course of business and includes tax: paid by a Commission Agent in respect of sale of taxable goods made on behalf of such dealer;