Section 2(1)(h) in The U.P. Tax on Luxuries Act, 1995

[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Uttar Pradesh - Subsection

Section 2(1)(h) in The U.P. Tax on Luxuries Act, 1995

(h)"tobacconist" means-

(i)a manufacturer whose turnover of receipts, in a year exceeds one lakh rupees who supplies tobacco by way of sale or otherwise and includes any person who for the purpose of business gets the manufacturing done from any other person, whether or not on job work basis, but doe not include any person who manufactures tobacco only on job work basis without obtaining any proprietary right over it at any stage;

(ii)any person who for the purposes of business brings or causes to be brought tobacco in the State or to whom any tobacco is despatched from any place outside the State and who supplies such tobacco by way of sale or otherwise;

(iii)any person who supplies tobacco from a place within the State to any place outside the State by way of sale or otherwise;

(iv)any person who does not but or otherwise obtain unmanufactured tobacco under a brand name but supplies by way of sale or otherwise such unmanufactured tobacco in a sealed container under a brand name.

Legal Document View

Unlock Advanced Research with PRISMAI

State of Uttar Pradesh - Subsection

Section 2(1)(h) in The U.P. Tax on Luxuries Act, 1995