Section 2(z) in The Himachal Pradesh Value Added Tax Act, 2005
(z)"tax" or "value added tax" means the tax on the sale or purchase of goods, levied under section 6 or 7;(za)"tax period" means the period prescribed for filing a return;(zb)"timber" includes trees when they have fallen, or have been felled or agreed to be felled and all wood whether cut up or fashioned or hollowed out for any purpose or not;(zc)"Tribunal" means the Tribunal established under section 44;(zd)"turnover" means the aggregate amount of sales, purchases and parts of sales and purchases made by any dealer during the given period and includes any sum charged, on account of freight, storage, demurrage, insurance and for anything done by the dealer in respect of the goods at the time of or before delivery thereof;
