- In this Act, unless there is anything repugnant in the subject or context:-(a)"Assessing Authority" means any person authorised by the State Government to make any assessment under the Act.(b)"Commissioner" means the Excise and Taxation Commissioner appointed under sub-section (1) of section 3.(c)[Omitted](d)"Dealer" means any person including a Department of Government who in the normal course of trade sells or purchases any goods [-] [Words 'that are actually delivered for the purposes of consumption' omitted by Pb. Act 3 of 1973 dated 1.4.1960.] in the State of Punjab, irrespective of the fact that the main place of business of such person is outside the said State and where the main place of such person is outside the said state and where the main place of business of any such person is not in the said State, "Dealer" includes the local manager or agent of such person in Punjab in respect of such business and also includes a person engaged in the business of:-(i)[ transfer otherwise than in pursuance of a contract of property in any goods for cash, deferred payment or other valuable consideration] [Sub-clause (i) of clause (d) inserted by Punjab Act 8 of 1987 dated 13.4.1987.];(ii)transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract;(iii)delivery of goods on hire-purchase or any system of payment by instalments;(iv)transfer of the right to use any goods for any purpose (whether or not for a specified period) for the cash, deferred payment or other valuable consideration; and(v)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;Explanations. - (1) A Co-operative Society or a club or any association which sells or supplies goods to its members or purchases goods specified in Schedule C [-] [Words 'for use in the manufacture of goods for sale' omitted by Punjab Act 18 of 1960 dated 1.4.1960.] is a dealer within the meaning of this clause.(2)A factor, a broker, a commission agent, a dealer's agent, an auctioneer or any other mercantile agent by whatever name called and whether of the same description as here-in-before mentioned or not, who carries on the business of selling, supplying or purchasing goods and who has in the customary course of business, authority to sell goods belonging to principals or to purchase goods on their behalf is a dealer.(3)For the purpose of this clause "Government" will include the Central Government or Government of any other State.(dd)[ "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] [Inserted by Punjab Act 7 of 1967.]:(e)[ "Goods" means all kinds of movable property and goods consumed at business premises other than newspapers, actionable claims, stocks, shares or securities and includes all materials, commodities and articles including the goods (whether as goods or in some other form) involved in the execution of a works contract or those goods which are used in the fitting out, improvement or repair of movable property:] [Substituted by Punjab Act 8 of 1987 dated 13.4.87.](ee)[ "Goods vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailor constructed or adapted for use for the carriage of goods and any vehicle not so constructed or adapted when used for the carriage of goods solely or in addition to passengers and also includes animal driven or man driven vehicle used for the carriage of goods but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or any other enclosed premises and road transport plying in collaboration with rail transport.] [Inserted by Punjab Act 1 of 1994 w.e.f. 29.9.1993.](f)"prescribed" means prescribed by rules made under this Act.(ff)"Purchase" with all its grammatical or cognate expressions means that acquisition of goods specified in Schedule C [or of goods on the purchase whereof tax is payable under any provisions of this Act] [Inserted by Punjab Act 3 of 1973 w.e.f. 15.11.1972.] for cash or deferred payment or other valuable consideration otherwise than under a mortgage, hypothecation, charge or pledge' [and includes : [Inserted by Punjab Act 8 of 1987 w.e.f. 2.2.1983.](i)transfer otherwise than in pursuance of a contract, or property in any goods for cash, deferred payment or other valuable consideration;(ii)transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;(iii)delivery of goods on hire-purchase or any system of payment by instalments;(iv)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)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 transfer, delivery or supply of any goods shall be deemed to be a purchase of these goods by the person to whom such transfer, delivery or supply is made from the person by whom the transfer, delivery or supply is made;](g)"registered" means registered under this Act;(h)[ "sale" means any transfer of property in goods other than goods specified in Schedule "C" for cash, deferred payment or other valuable consideration and includes :- [Substituted by for the words 'Sale-means' any transfer of property in goods other than goods specified in Schedule 'C' for the cash or deferred payment or other valuable consideration, but does not include a mortgage, hypothecation, charge or pledge; by Punjab Act 8 of 1987 dated 13.4.1987.](i)transfer, otherwise than in pursuance of a contract of property in any goods for cash, deferred payment or other valuable consideration;(ii)transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;(iii)delivery of goods on hire-purchase or any system of payment by instalments;(iv)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)supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;(vi)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 transfer, delivery or supply of any goods shall be deemed to be a sale of these goods by the person making the transfer, delivery or supply to a person to whom such transfer, delivery or supply is made but does not include a mortgage, hypothecation, charge or pledge;](hh)[ "Tribunal" means the Tribunal constituted under section (3-A)] [Inserted by Punjab Act 7 of 1967.](i)[ "turnover" includes the aggregate of the amounts of sales and purchases and parts of sales and purchases actually made by any dealer during the given period, less any sum allowed as cash discount and trade discount according to ordinary trade practice, but including any sum charged for anything done by the dealer in respect of the goods at the time of or on before, delivery thereof.] [Inserted by Punjab Act 8 of 1987 dated 13.4.87.]Explanation (1) - The proceeds of any sale made outside the State of Punjab by a dealer, who carries on business both inside and outside Punjab shall not be included in the turnover.Explanation (2) - The turnover of any dealer in respect of a transaction of forward contract, in which goods are actually not delivered, shall not be included in the turnover.Explanation (3) - In respect of transactions covered under sub-clause (iii) of clause (ff) and sub-clause (iii) of clause (h) the amount to be included in the turnover shall be the total sum payable by the hirer under a hire purchase agreement in order to complete the purchase of, or the acquisition of property in the goods to which the agreement related and includes any sum as payable by the hirer under the hire-purchase agreement by way of deposit or other initial payment, or credited or to be credited to him under such agreement on account of any such deposit or payment whether that sum is to be or has been paid to owner or to any person or is to be or has been discharged by payment of money or by transfer or delivery of goods or by any other means : but does not include any sum payable as a penalty or as compensation or damages for breach of the agreement.Explanation (4) - The amount to be included in the turnover in respect of movable goods agreed to be sold under a works contract, shall be its sale price.](j)"Year" means the financial year.(k)"Import" means the bringing of goods into Punjab from any place outside its limits.(l)[ "Trade" includes :- [Inserted by Punjab Act 34 of 1973 dated 10.7.1973.](i)any trade, commerce or manufacture for 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 the motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and(ii)any transaction in connection with, or ancillary or incidental to, such trade, commerce, manufacture, adventure or concern](m)[ "Works contract" includes any agreement for carrying out, for cash, deferred payment or other valuable consideration, the building, construction, manufacturing, processing, fabrication, erection, installation, fitting out, improvement, modification, repairs or commissioning of any movable or immovable property.] [Inserted by Punjab Act 8 of 1987 dated 13.4.1987.]
