Definitions (Person to Re-sale)

(27) " Person" includes-- (a) an individual; (b) a Joint Hindu Family; (c) a company or a corporation or a financial institution or a bank; (d) a firm; (e) an association of persons or a body of individuals, whether incorporated or not; (f) the Central Government or the Government of Uttarakhand or the Government of any other State or Union Territory in India; (g) a local authority, a club, a society or trust; (28) "Place of Business" means any place where a dealer carries on business and includes— (a) any shop, warehouse, godown or other place where a dealer stores his goods; (b) any place where a dealer produces or manufactures goods; (c) any place where a dealer keeps his books of accounts; (d) any place where a dealer executes the works contract or where the right to use goods is exercised; (e) in any case where a dealer carries on business through an agent (by what ever name called), the place of business of such agent; (f) any place where a dealer or a person books or delivers goods and any vehicle or vessel or any other carrier wherein the goods are stored or used for transporting goods. (29) "Prescribed" means prescribed under this Act or under the rules made or notifications issued under this Act; (30) ''Purchase'' with all its grammatical variation and cognate expressions shall be construed from the word "Sale"; (31) ''Purchase Price" means the amount of valuable consideration paid or payable by a person for the purchase of any goods, less any sum allowed by the seller as cash discount according to trade practice and shall include any sum charged for any thing done by the seller in respect of the goods at the time of or before delivery thereof, other than the cost of freight or delivery, or the cost of installation when such cost is separately charged; (32) "Recipient" means a person receiving goods, as defined for the purpose of this Act; (33) "Registered Dealer" means dealer registered under this Act, and includes a dealer who has obtained registration voluntarily; (34) "Repealed Act" means the Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002; (35) "Repealed Ordinance" means the Uttarakhand Value Added Tax Ordinance, 2005; (36) " Re- sale" means a sale of purchased goods— (a) in the same form in which they were purchased, or (b) without using them in the manufacture of any goods, or (c) without doing any thing to them, which amounts to, or results in a manufacture;