2. Definitions.
In this Act, unless the subject or context otherwise requires, –
(1) “appellate authority” means a person not below the rank of the Deputy Commissioner authorised as such by the State Government;
(2) “assessing authority” means any officer not below the rank of Assistant Commercial Taxes Officer, authorised as such by the Commissioner;
(3) “assessment” means determination of liability under this Act;
(4) "auditor" means any officer not below the rank of Assistant Commercial Taxes Officer authorised as such by the Commissioner;
(5) “awarder” means any person at whose instance or for whose benefit a works contract is executed;
(6) “business” includes–
(i) any trade, commerce or manufacture; or
(ii) any adventure or concern in the nature of trade, commerce or 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; or
(iii) any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; or
(iv) any transaction in connection with or incidental or ancillary or consequential to the commencement or closure of such business; or
(v) any occasional transaction in the nature of such trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction;
(7) "capital goods" means plant and machinery including parts and accessories thereof, meant for use in manufacture unless otherwise notified by the State Government from time to time in the Official Gazette;
(8) “casual trader” means a person who, whether as principal, agent or in any other capacity, has occasional transactions of a business nature involving buying, selling, supplying or distributing of such goods as may be notified by the State Government whether for cash or deferred payment or for commission or remuneration or other valuable consideration;
(9) “Commissioner” means a person appointed by the State Government to be the Commissioner of Commercial Taxes Department and shall include Additional Commissioner of Commercial Taxes Department;
(10) “contractor” means any person executing a works contract and includes a sub– contractor, or a person to whom contract has been awarded under section 77;
(11) “dealer” means any person, who carries on business in any capacity, of buying, selling, supplying or distributing goods directly or otherwise, or making purchases or sales as defined in clause (35) for himself or others, whether for cash or deferred payment, or for commission, remuneration or consideration and shall include–
(i) a factor, broker, commission agent, del credere agent or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing any goods belonging to any principal whether disclosed or not;
(ii) an auctioneer, who sells or auctions goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal;
(iii)a manager or an agent, of a non–resident dealer who buys, sells, supplies or distributes goods in the State belonging to such dealer;
(iv)any society, club, trust or other association, whether incorporated or not, which buys goods from or sells goods to its members;
(v) a casual trader;
(vi) the Central or any State Government or any of their Departments or offices which, whether or not in the course of business, buy, sell, supply or distribute goods directly or otherwise, whether for cash or deferred payment or for commission, remuneration or other valuable consideration; and
(vii) any trading, commercial or financial establishment including a bank, an insurance company, a transport company and the like which, whether or not in the course of its business, buys, sells, supplies or distributes goods, directly or otherwise, whether for cash or deferred payment, commission, remuneration or other valuable consideration;
Explanation – A person, who sells agricultural or horticultural produce, grown by himself or grown on any land in which he has an interest as owner or tenant as defined in the Rajasthan Tenancy Act, 1955 (Act No. 3 of 1955), shall not be deemed to be a dealer in respect of such sales within the meaning of this clause;
(12)“Deputy Commissioner (Administration)”, "Assistant Commissioner", "Commercial Taxes Officer", "Assistant Commercial Taxes Officer" or "Junior Commercial Taxes Officer" means the person holding office with that designation under the State Government;
(13) “exempted goods” means any goods exempted from tax in accordance with the provisions of this Act;
(14)“firm”, “partner” and “partnership” shall have the meanings respectively assigned to them in the Indian Partnership Act, 1932 (Central Act No. 9 of 1932);
(15) “goods” means all kinds of movable property, whether tangible or intangible, other than newspapers, money, actionable claims, stocks, shares and securities, and includes materials, articles and commodities used in any form in the execution of works contract, livestock and all other things attached to or forming part of the land which is agreed to be severed before sale or under the contract of sale;
(16) “importer” means a dealer who brings or causes to be brought into the State any goods or to whom any goods are dispatched from any place outside the State, for the purpose of sale or use in manufacturing and processing of goods for sale;
(17) “input tax” means tax paid or payable by a registered dealer in the course of business, on the purchase of any goods made from a registered dealer;
(18) “invoice” means a document containing such particulars as may be prescribed;
(19) “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 installments;
(20) “lessee” means any person to whom the right to use any goods for any purpose is transferred under a lease;
(21) “lessor” means any person by whom the right to use any goods for any purpose is transferred under a lease;
(22) “manufacture” includes every processing of goods which brings into existence a commercially different and distinct commodity but shall not include such processing as may be notified by the State Government;
(23) “non–resident dealer” means a dealer who effects purchases or sales of any goods in the State but who has no fixed place of business or residence in the State;
(24) “out put tax” means the tax charged or chargeable under this Act by a registered dealer in respect of the sale of goods in the course of his business;
(25) “person” means any individual or association or body of individuals and includes a Hindu Undivided Family or Joint Family, a firm, a company whether incorporated or not, a co–operative society, a trust, a club, an institution, an agency, a corporation, a local authority, a Department of the Government or other artificial or juridical person;
(26) “place of business” means any place in the State of Rajasthan where a dealer purchases or sells goods and includes,–
(a) any warehouse, godown or other place where the dealer stores goods;
(b) any place where the dealer processes, produces or manufactures goods;
(c) any place where the dealer keeps his accounts, registers and documents;
(d) any vehicle or carrier wherein the goods are stored or business is carried on;
(e) “any warehouse, railway station, railway goods yard, parcel office, or any other place where goods for transportation in the course of business or otherwise are kept by the dealers;”;
Explanation.– The dealer shall declare one of the places of business as his principal place of business in the application for registration, and his final accounts, annual statements, registers and documents, whether maintained manually or electronically, shall necessarily be kept at such place;
(27) “prescribed” means prescribed by rules made under this Act;
(28) “purchase price” means the amount paid or payable by a dealer as valuable consideration for the purchase of goods including all ancillary and incidental expenses and statutory levies payable but excluding the tax payable under this Act;
(29) “raw material” means goods used as an ingredient in the manufacture of other goods and includes processing material, consumables, preservative, fuel and lubricant required for the process of manufacture;
(30) “registered dealer” means a dealer registered or deemed to have been registered under the provisions of this Act;
(31) “repealed Act” means the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995);
(32) “resale” means sale of goods without performing any operation on them which amounts to or results in a manufacture;
(33) “reverse tax” means that part of the input tax for which credit has been availed in contravention of the provisions of section 18;
(34) “rules" means the rules made under this Act;
(35) “sale” with all its grammatical variations and cognate expressions means every transfer of property in goods by one person to another for cash, deferred payment or other valuable consideration and includes–
(i) a transfer, otherwise than in pursuance of a contract, of property in goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) any delivery of goods on hire–purchase or other system of payment by instalments;
(iv) a transfer of the right to use goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(v) a supply of goods by an unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; and
(vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply shall be deemed to be a sale and the word purchase or buy shall be construed accordingly;
Explanation.– Notwithstanding anything contained in this Act, where any goods are sold in packing, the packing material in such case shall be deemed to have been sold with the goods;
(36) “sale price” means the amount paid or payable to a dealer as consideration for the sale of any goods less any sum allowed by way of any kind of discount or rebate according to the practice normally prevailing in the trade, but inclusive of any statutory levy or any sum charged for anything done by the dealer in respect of the goods or services rendered at the time of or before the delivery thereof, except the tax imposed under this Act;
Explanation I. – In the case of a sale by hire purchase agreement, the prevailing market price of the goods on the date on which such goods are delivered to the buyer under such agreement, shall be deemed to be the sale price of such goods;
Explanation II. – Cash or trade discount at the time of sale as evident from the invoice shall be excluded from the sale price but any ex post facto grant of discounts or incentives or rebates or rewards and the like shall not be excluded;
Explanation III. – Where according to the terms of a contract, the cost of freight and other expenses in respect of the transportation of goods are incurred by the dealer for or on behalf of the buyer, such cost of freight and other expenses shall not be included in the sale price, if charged separately in the invoice;
(36A) "Schedule" means a Schedule appended to this Act;
(36B) "Special Economic Zone" shall have the same meaning as has been assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (Central Act No. 28 of 2005);
(37) “tax” means any tax or other levy by any name leviable under the provisions of this Act;
(38) “Tax Board” means Rajasthan Tax Board constituted under section 88;
(39) “tax period” means the period as may be notified by the State Government for deposit of tax payable under this Act;
(40)“taxable turnover” means, that part of turnover, as may be determined after making such deductions from the total turnover as may be prescribed on which a dealer shall be liable to pay tax under this Act ;
(41) “turnover” means the aggregate amount of sale price received or receivable by a dealer including purchase price of the goods which are subject to tax under sub– section (2) of section 4 “but shall exclude the sale price or part of sale price, if any, in respect of sales of goods which were purchased in the State by the dealer upon payment of tax on the maximum retail price of such goods or, where tax on maximum retail price of such goods were paid in the State on an earlier occasion;
(42) “VAT invoice” means an invoice containing such particulars as may be prescribed, and issued by a dealer authorised under this Act;
(43) “vehicle or carrier” means any mode of transportation including human being or animal carrying goods from one place to another;
(44) “works contract” means a contract for carrying out any work which includes assembling, construction, building, altering, manufacturing, proccessing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property ; ”
(45) “year” means the period commencing from 1st April and ending on 31st March. |