2. Definitions
In this Act, unless there is anything repugnant in the subject or context;
(a) "appellate authority" means the authority to whom an appeal lies under section 55;
(b) "assessing authority" means any person -
(a) appointed and posted by the State Government; or
(b) appointed by the State Government and posted by the Commissioner; or
(c) appointed and posted by the Commissioner,
and empowered under rules framed under this Act to perform all or any of the functions of the assessing authority under this Act.
(c) "assessment year" means the period of twelve months commencing on the first day of April of a calendar year;
(d) "board" means the Uttar Pradesh State Tax Board established under section 78.
(e) "business" in relation to business of buying or selling goods includes-
(i) any trade, commerce or manufacture or 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 profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern;
(ii) the execution of any works contract or the transfer of the right to use any goods for any purpose (whether or not for a specified period);
(iii) any transaction of buying, selling or supplying plant, machinery, raw materials, processing materials, packing materials, empties, consumable stores, waste or by-products, or any other goods of a similar nature or any unserviceable or obsolete or discarded machinery or any parts or accessories thereof or any waste or scrap or any of them or any other transaction whatsoever, which is ancillary to or is connected with or is incidental to, or results from such trade, commerce, manufacture, adventure or concern, works contract or lease, but does not include any activity in the nature of mere service or profession which does not involve the purchase or sale of goods.
(f) “capital goods” means any plant, machine, machinery, equipment, apparatus, tool, appliance or electrical installation used for manufacture or processing of any goods for sale by the dealer and includes:-
(i) components, spare parts and accessories of such plant, machine, machinery, equipment, apparatus, tool, appliance or electrical installation;
(ii) moulds and dies;
(iii) storage tank;
(iv) pollution control equipment;
(v) refractory and refractory materials;
(vi) tubes and pipes and fittings thereof,
(vii) lab equipments, instruments and accessories,
(viii) machinery, loader, equipment for lifting or moving goods within factory premises, or
(ix) generator and boiler used in manufacture of goods for sale by him but for the purpose of section 13, does not include:-
(i) air-conditioning units or air conditioners, refrigerators, air coolers, fans, and air circulators if not connected with manufacturing process;
(ii) an automobile including commercial vehicles, and two or three wheelers, and parts, components and accessories for repair and maintenance thereof;
(iii) goods purchased and accounted for in business but utilised for the purpose of providing facility to the employees.
(iv) vehicle used for transporting goods or passengers or both;
(v) capital goods used in the execution of a works contract; and
(vi) deleted w.e.f. 16.07.2008
(g) "Commissioner" means the person appointed by the State Government as the Commissioner of Commercial Taxes and includes a Special Commissioner of Commercial Taxes, an Additional Commissioner of Commercial Taxes and a Joint Commissioner of Commercial Taxes.
(h) "dealer" means any person who carries on in Uttar Pradesh (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods directly or indirectly, for cash or deferred payment or for commission, remuneration or other valuable consideration and includes, -
(i) a local authority, body corporate, company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;
(ii) a factor, broker, arhati, 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 goods belonging to any principal, whether disclosed or not;
(iii) an auctioneer who carries on the business of selling or auctioning 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 nominee of the principal;
(iv) a Government which, whether in the course of business or otherwise, buys, sells, supplies or distributes goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration;
(v) any person who acts within the State as an agent 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 Sale of Goods Act, 1930; or
(B) an agent for handling of goods or documents of title relating to goods; or
(C) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or such payment;
(vi) a firm or a company or other body corporate, the principal office or head quarter whereof is situated outside the State, having a branch or office in the State, in respect of purchases or sales, supplies or distribution of goods through such branch or office;
(vii) 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;
(viii) any person who carries on the business of transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash or for deferred payment or other valuable consideration;
(ix) a railway container contractor, an air cargo operator, a courier service provider, who fails to disclose the name and complete address of consigner or consignee or if discloses such name or address of consigner or consignee is found bogus, forged or not verifiable, or the owner or person in-charge of a vehicle who obtained authorization for transit of goods from the officer in-charge of entry check post but failed to deliver the same to the officer in -charge of the exit check post;
(x) an owner or person in-charge of a go down, cold storage or warehouse who stores commercial goods, other than those of transporters except those referred to in sub-clause (ix);
Provided that a person who, not being a body corporate, sells agricultural or horticultural produce grown by himself or grown on any land in which he has an interest, whether as owner, usufructuary mortgagee, tenant, lessee or otherwise, or who sells poultry or dairy products from fowls or animals kept by him shall not, in respect of such goods, be treated as a dealer;
(i) "declared goods" means goods declared under section 14 of the Central Sales Tax Act, 1956, to be of special importance in the inter-State trade or commerce;
(j) "document" means any matter expressed or described upon any substance by means of letters, figures or marks, or by more than one of those means, intended to be used, or which may be used for the purpose of recording that matter and includes-
(i)an electronic document including data, record or data generated, image or sound stored, received or sent in an electronic form or micro film or computer generated micro fiche; and
(ii)such other document as may be notified by the State Government.
(k) "erstwhile Act" means the Uttar Pradesh Trade Tax Act, 1948 (U.P. Act No. 15 of 1948)
(l) “exempt goods” means any of the goods mentioned or described in column 2 of the Schedule- I;
(m) "goods" means every kind or class of movable property and includes all materials, commodities and articles involved in the execution of a works contract, and growing crops, grass, trees and things attached to, or fastened to anything permanently attached to the earth which, under the contract of sale, are agreed to be severed, but does not include actionable claims, stocks, shares or securities;
(n) “import” In relation to any goods, means to bring or receive any goods at any place within the State from any place situated outside the State where journey of such goods originates from such place outside the State and terminates at any place within the State;
(o) “importer” 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 person 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;
(p) "input tax" in relation to a registered dealer who has purchased any goods from within the State, means the aggregate of the amounts of tax, -
(i) paid or payable by such registered dealer to the registered selling dealer of such goods in respect of purchase of such goods; and
(ii) paid directly to the State Government by the purchasing dealer himself in respect of purchase of such goods where such purchasing dealer is liable to pay tax under this Act on the turnover of purchase of such goods
Provided that tax paid or payable in respect of transfer of right to use any goods shall not form part of the input tax
(q) "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;
(r) "lessee" means any person to whom the right to use goods for any purpose is transferred under a lease;
(s) "lessor" means any person by whom the right to use any goods for any purpose is transferred under a lease;
(t) "manufacture" means producing, making, mining, collecting, extracting, mixing, blending, altering, ornamenting, finishing, or otherwise processing, treating or adapting any goods; but does not include such manufacture or manufacturing processes as may be prescribed;
(u) “manufacturer” in relation to any goods mentioned or described in column 2 of Schedule IV, means a dealer who, by application of any process of manufacture, after manufacture of a new commercial commodity inside the State, makes first sale of such new commercial commodity within the State, whether directly or otherwise; and includes a selling agent who makes sale of such new commodity on behalf of the person who has manufactured it;
(v) “non-vat goods” means any of the goods mentioned or described in column 2 of Schedule-IV;
(w) "officer-in-charge of a check-post or barrier" includes an officer not below the rank of assessing authority posted at a check post or barrier,
(x) "place of business" means any place where a dealer carries on business and includes-
(i) any shop, ware-house, godown or other place where a dealer stores his goods;
(ii) any place where a dealer produces or manufactures goods;
(iii) any place where a dealer keeps his books of accounts and documents;
(iv) any place where a dealer executes the works contract or where the right to use goods is exercised;
(v) in a case of a dealer who carries on business through an agent (by whatever name called), the place of business of such agent;
(y) "purchase price" means the amount payable by a purchaser to a seller as consideration for the purchase of any goods made by or through him after deducting the amount, if any refunded to the purchaser by the seller in respect of any goods returned to such seller within such period as may be prescribed.
Explanation: Purchase price does not include-
(i) the amount representing the cost of outward freight or cost of installation, charged by the seller from the purchaser of goods if such amount has been shown separately on sale invoice or tax invoice issued by the seller;
(ii) amount of tax if such amount is shown separately on the sale invoice or tax invoice.
(z) "registered dealer" means a dealer registered under section 17 or section 18;
(aa) "registering authority" means the officer empowered under the rules framed under this Act to deal with issue, suspension, cancellation of registration certificate or any other matter related to registration under this Act and includes an assessing authority;
(ab) "re-sale" means a sale by any person, of any goods in the same form and condition in which such goods were purchased by such person;
(ac) "sale" with its grammatical variations and cognate expressions, means any transfer of property in goods (otherwise than by way of a mortgage, hypothecation, charge or pledge) by one person to another, for cash or for deferred payment or for any other valuable consideration and includes, -
(i) a transfer, otherwise than in pursuance of a contract of property in any 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) the delivery of goods on hire purchase or any other system of payment by installments;
(iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(v) the supply of goods by an association or body of persons (whether incorporated or not) to a member thereof for cash, deferred payment or other valuable consideration;
(vi) the 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 or service is for cash, deferred payment or other valuable consideration and such delivery, transfer or supply of any goods under sub-clause (i) to sub-clause (vi) above shall be deemed to be sale of those goods by the person making the delivery, transfer or supply and a purchase of those goods by the person to whom such delivery, transfer or supply is made.
(ad) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of goods at the time of or before the delivery of such goods, other than cost of outward freight or delivery or cost of installation in cases where such cost is separately charged;
Explanation:-
(i) In a case in which any amount of any duty payable by a dealer is deferred for a period or in a case in which point of payment of any duty is shifted, amount of such duty shall be deemed part of the sale price;
(ii) The price of packing material in which any goods are packed shall be deemed part of sale price of goods sold.
(iii) Sale price of goods in relation to transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, shall be determined after deducting the aggregate of actual amount incurred towards labour and services, amount of profit relating to supply of labour and services and such other amounts as may be prescribed from the total amount received or receivable in respect of such works contract;
(iv) In respect of transfer of right to use goods, any goods for any purpose (whether or not for a specified period) sale price means the valuable consideration received or receivable in respect of such transfer of right to use goods but does not include any sum payable as a penalty or as compensation or damages for breach of contract
(v) Tax charged or chargeable shall not form the part of the sale price;
(vi) 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 from the sale price;
(ae) “Schedule” means any of the Schedule appended to this Act;
(af) "Settlement Commission" means the Commission constituted under section 62;
(ag) "tax" means a tax leviable under this Act, on the sale or purchase or both, as the case may be, of goods other than news paper; and shall include,-
(i) composition money either at an agreed rate or in lump sum, as the case may be, payable, in lieu of actual amount of tax due on turnover of sales, in accordance with provisions of section 6 or section 6A;
(ii) amount of reverse input tax credit;(w.e.f.01.01.2008)
(iii) the amount of additional tax leviable under section 3-A (w.e.f.27-5-09)
(ah) "taxable dealer" means a dealer who is liable to pay tax under this Act; (w.e.f.01.01.2008)
(ai) "taxable goods" means any goods except goods mentioned or described in column 2 of Schedule I;
(aj) "tax invoice" means a bill or a cash memo issued in the prescribed form and manner by a registered selling dealer to a registered purchasing dealer or to a person or body referred to in clauses (ii), (iii, (iv) and (v) of sub-section (1) of section 22 in respect of sale of any goods except exempt goods and non-vat goods;
(ak) “tax period” means period for which a dealer is liable to submit a tax return of turnover and tax under section 24 and where a dealer either commences or discontinues his business during any tax period, tax period includes part of such tax period during which business of the dealer has remained in existence;
(al) "tax return" means any return of turnover and tax prescribed or required to be furnished under this Act or the rules made thereunder;
(am) “taxable turnover of purchase” means turnover obtained after deducting from the gross turnover of purchase such amounts as may be prescribed;
(an) “taxable turnover of sale” means turnover obtained after deducting from the gross turnover of sale such amounts as may be prescribed;
(ao) "Tribunal" means the Tribunal constituted under section 57;
(ap) "turnover of purchase" with its cognate expressions means the aggregate of the amounts of purchase prices paid or payable in respect of purchase of goods made by a dealer either directly or through another dealer, whether on his own account or on account of others, after deducting the amount, if any, refunded by the seller in respect of any goods returned to such seller within such period as may be prescribed;
(aq) "turnover of sale" means the aggregate of amount of sale prices of goods, sold or supplied or distributed by way of sale by a dealer, either directly or through another, whether on his own account or on account of others;
(ar) "vehicle" means any kind of mode of transportation used for carriage of goods including motor vehicle constructed or adapted for the carriage of goods, or any other motor vehicle not so constructed or adapted when used for the carriage of goods solely or in addition to passengers including every wheeled conveyance, pull or push cart including animal drawn cart, animal, trailer, trolley, bicycle, tricycle, carrier and such other mode of transportation as may be specified in the notification issued by the State Government in this behalf;
(as) "vessel" includes any container, ship, barge, boat, raft, timber, bamboo or floating materials propelled in any manner;
(at) “Web Site” means World Wide Web of the Department of Commercial Taxes of Uttar Pradesh with such domain “up.nic.in” and with address “http://comtax.up.nic.in” or any other website notified by the State Government.
(au) "works contract" includes any agreement for carrying out, for cash, deferred payment or other valuable consideration, the building construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning of any movable or immovable property. |