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[Cites 0, Cited by 0] [Section 2(6)] [Section 2] [Entire Act]

State of Uttarakhand - Subsection

Section 2(6)(f) in Uttaranchal Value Added Tax Act, 2005

(f)Any transaction of buying, selling or supplying plant, machinery, raw materials, processing material, packing material, 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 or 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;