Section 2 in Arunachal Pradesh Goods Tax Act, 2005
2. Definitions.
- In this Act, unless the context otherwise requires:(a)"Accountant" means-(i)a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949;(ii)a person who by virtue of the provisions of section 226(2) of the Companies Act, 1956, is entitled to be appointed to act as an auditor of Companies registered; or(iii)a person referred to in Section 619 of the Companies Act, 1956.(b)"Appellate Tribunal" means the Appellate Tribunal constituted under section 74 of this Act.(c)"Approved Road Transporter" means an Approved Road Transporter as described in Section 26.(d)"Approved Warehouse" means a warehouse operated by a person permitted to do so pursuant to Section 26.(e)"adequate proof" means such documents, testimony or other evidence as may be prescribed.(f)"business" includes:(i)the provision of such services, as may be prescribed (and excludes services provided by an employee);(ii)any trade, commerce or manufacture;(iii)any adventure or concern in the nature of trade, commerce or manufacture;(iv)any agricultural or horticultural activity to produce outputs taxable under the Act.(v)any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern; and(vi)any occasional transaction in the nature of such service, trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction;whether or not such service, 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 service, trade, commerce, manufacture, adventure or concern.Explanation. - For the purpose of this clause -(i)any transaction of sale or purchase of capital assets pertaining to such service, trade, commerce, manufacture, adventure or concern shall be deemed to be business.(ii)purchase of any goods, the price of which is debited to the business and sale of any goods, the proceeds of which are credited to the business shall be deemed to be business.(g)"business premises" means any building or place used by a person for the conduct of his business, but does not include any building or the part of any building that is used principally as a residence.(h)"capital goods" means plant, machinery and equipment used in the process of business.(i)"casual trader" means a person who, whether as principal, agent or in any other capacity undertakes occasional transactions in the nature of business involving buying, selling, supply or distribution of goods or conducting any exhibition-cum-sale in Arunachal Pradesh whether for cash, deferred payment, commission, remuneration or other valuable consideration.(j)"Commissioner" means the Commissioner of Goods Tax.(k)"in the course of" includes activities done for the purposes of, in connection with or incidental to and includes activities done as part of the preparation for the activity and in the termination of the activity.(l)"dealer" means -(i)many person who, for the purposes of or in connection with or incidental to or in the course of his business buys, sells, supplies or distributes goods directly or otherwise, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration;(ii)each department of the Central Government or a State Government, a local Authority, Panchayat, Municipality, Development Authority, Cantonment Board and each autonomous or statutory body or an industrial, commercial, banking, insurance or trading undertaking whether or not of the Central Government or any of the State Governments or of a local authority, if it sells, supplies or distributes goods, in the course of specified activities which may be prescribed from time to time;(iii)a factor, commission agent, broker, del credere agent, or any other mercantile agent by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal, whether disclosed or not;(iv)an agent of a non-resident (where such nonresident is a dealer under any other sub-clause of this definition);(v)local branch of a firm or company or association of persons, outside Arunachal Pradesh (where such firm, company, association of persons is a dealer under any other sub-clause of this definition);(vi)a club, association, society, trust, or cooperative society, whether incorporated or unincorporated, which buys goods from or sells goods to its members for price, fee or subscription, whether or not in the course of business;(vii)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;(viii)a casual trader; or(ix)any person who, for the purposes of or in connection with or incidental to or in the course of his business disposes of any goods as unclaimed or confiscated, or unserviceable or scrap, surplus, old, obsolete or as discarded material or waste products by way of sale.(m)"entry of goods into Arunachal Pradesh" means taking, receiving, bringing, carrying, transporting, or causing to bring or receive goods into the local area of Arunachal Pradesh from any place outside Arunachal Pradesh. In the case of goods arriving in Arunachal Pradesh from a foreign country through Customs, the import of the goods occurs at the place where the goods are cleared by Customs for home consumption.(n)"fair market value" means the value at which goods of like kind and quality are sold or would be sold in the same quantities between unrelated parties in the open market in Arunachal Pradesh.(o)"goods" means every kind of movable property (other than newspapers, actionable claims, stocks, shares and securities) and includes:(i)livestock, all materials, commodities, grass or things attached to or forming part of the earth which are agreed to be severed before sale or under a contract of sale; and(ii)property in goods (whether as goods or in some other form) involved in the execution of a works contract, lease or hire-purchase or those to be used in the fitting out, improvement or repair of movable property.(p)"goods vehicle" means a motor vehicle, vessel, boat, animal, railway carriage, aircraft, and any other form of conveyance used for carrying goods.(q)"import" means causing entry of goods into local area of Arunachal Pradesh.(r)"importer" means:(i)a person who brings their own goods into Arunachal Pradesh; or(ii)a person on whose behalf another person brings goods into Arunachal Pradesh; or(iii)in the case of a sale occurring in the circumstances referred to in section 6(2) of the Central Sales Tax Act, 1956 (74 of 1956), the person in Arunachal Pradesh to whom the goods are delivered.(s)"input tax" -(i)in relation to the purchase of goods, means the proportion of the price paid by the buyer for the goods which represents tax for which the selling dealer is liable;(ii)in relation to an import of goods, means the amount of tax for which the importer is liable under this Act in respect of the import.(t)"Local area of Arunachal Pradesh" means the area falling within the jurisdiction of the State of Arunachal Pradesh.(u)"notified date" means the date notified by the Governor under sub-section (3) of Section 1.(v)"net tax" means the amount calculated for a tax period under section 11 of this Act.(w)"non-creditable goods" means the goods listed in the Seventh Schedule.(x)"non-taxable import" means the goods listed in the Eighth Schedule.(y)"non-resident" means a person who has no fixed place of business or residence in Arunachal Pradesh.(z)"notified" means notified by the Commissioner in the Official Gazette.(za)"Official Gazette" means the Arunachal Pradesh Gazette.(zb)"prescribed" means prescribed in the Rules made under this Act.(zc)"registered dealer" means a dealer registered under this Act.(zd)a person is "related" to another person (referred to in this definition as a "dealer") if the person:(i)is a relative of the dealer:(ii)is a partnership of which the dealer is a member, or a partner in that partnership;(iii)is a company in which the dealer (either alone or in conjunction with another person who is or persons who are related to the dealer under another paragraph of this definition) directly or indirectly holds 40% or more of outstanding voting stock or shares;(iv)is a person who (either alone or in conjunction with another reason who is, or other persons who are, related to the person under another paragraph of this definition) directly or indirectly owns 40% or more of outstanding voting stock or shares of the dealer;(v)is a company in which 40% or more of outstanding voting stock is held directly or indirectly by a person (either alone or in conjunction with another person who is, or other persons who are, related to the person under another paragraph of this definition) who also holds 40% or more of the outstanding voting stock or shares of the dealer; or(vi)is controlled by the dealer, a person whom the dealer controls, or is a person who is controlled by the same person who controls the dealer.(ze)"relative" means a relative as defined in section 2(41) of the Companies Act, 1956.(zf)"sale" with its grammatical variations and cognate expression means any transfer of property in goods by one person to another for cash or for deferred payment or for other valuable consideration (not including a grant or subvention payment paid by one Government agency or department to another) and includes:(i)a transfer of property in goods on hire purchase or other system of payment by instalments, but does not include a mortgage or hypothecation of or a charge or pledge on goods;(ii)supply of goods by a society (including a co-operative society), club, firm, or any Association to its members for cash or for deferred payment or for commission, remuneration or other valuable consideration, whether or not in the course of business;(iii)transfer of property in goods by an auctioneer referred to in sub-clause (vii) of clause (I) of this section, or sale of goods in the course of any other activity in the nature of banking, insurance who in the course of their main activity also sell goods repossessed or re-claimed;(iv)transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;(v)transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;(vi)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;(vii)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;(viii)every disposal of goods referred to in sub-clause (ix) of clause (I) of this section; and the words "sell", "buy" and "purchase" wherever appearing with all their grammatical variations and cognate expressions, shall be construed accordingly.(zg)"sale price" means the amount paid or payable as valuable consideration for any sale, including:(a)the amount of tax if any for which the dealer is liable under section 3 of this Act;(b)the amount of tax if any for which the dealer is liable under the Central Sales Tax Act, 1956 (74 of 1956);(c)in relation to the delivery of goods on hire purchase or any system of payment by instalments, the amount of valuable consideration payable to a person for such delivery including hire charges, interest and other charges incidental to such transaction;(d)in relation to transfer of the right to use any goods for any purpose (whether or not for a specified period) the valuable consideration or hiring charges received or receivable for such transfer;(e)any sum charged for anything done by the dealer in respect of goods at the time of or before the delivery thereof:,(f)amount of duties levied or leviable on the goods under the Central Excise Act, .1944 or the Customs Act, 1962, or Arunachal Pradesh Excise Act, 1993 whether such duties are payable by the seller or any other person; and(g)amount received or receivable by the seller by way of deposit (whether refundable or not) which has been received or is receivable whether by way of separate agreement or not, in connection with or incidental to or ancillary to the sale of goods; less:(i)any sum allowed as discount which goes to reduce the sale price according to the practice normally prevailing in trade;(ii)the cost of freight or delivery or the cost of installation in cases where such cost is separately charged, and the words "purchase price" with all their grammatical variations and cognate expressions, shall be construed accordingly.Explanation. - A dealer's sale price always includes the tax payable by it on making the sale, if any.(zh)"tax" means tax payable under this Act.(zi)"taxable quantum" means the amount defined in section 19.(zj)"tax invoice" means the documents defined in section 51.(zk)"tax period" means the period prescribed in the rules.(zI)"tax fraction" means the fraction calculated in accordance with formula,r / (r+100) where `r.' is the percentage rate of tax applicable to the sale.(zm)"transporter" means any person who, for the purposes of or in connection with or incidental to or in the course of his business transports or causes to transport goods, and includes any person whose business consists of or includes operating a railway, shipping company, air cargo terminal, inland container depot, container freight station, courier service, postal service or airline.(zn)"turnover of purchases" means the aggregate of the amounts of purchase price paid or payable by a person in any tax period, including any input tax.(zo)"turnover" means the aggregate of the amounts of sale price received or receivable by the person in any tax period, reduced by any tax for which the person is liable under section 3(1)(a) of this Act.(zp)"value of goods" means the fair market value of the goods at that time including insurance charges, excise duties, countervailing duties, tax paid or payable under the Central Sales Tax Act, 1956 (74 of 1956) in respect of the sale, transport charges, freight charges and all other charges incidental to the transaction of the goods.(zq)"works contract" includes any agreement for carrying out for cash or for deferred payment or for valuable consideration, the building construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property.(zr)"year" means the financial year from 1 April to 31 March.(zs)"manufacture" with all its grammatical variations and cognate expressions, means producing, making, extracting, altering, ornamenting, blending, finishing or otherwise processing, treating or adopting any goods.Chapter- II Imposition of Tax
