Section 2(3) in Himachal Pradesh General Sales Tax Act, 1968
(3)For the purpose of this clause "Government" shall include the Central Government or the Government of any other State or Union Territory;](d)"declared goods" shall have the meaning assigned to that expression in clause (c) of section 2 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956);(dd)[ Deputy Excise and Taxation Commissioner, appointed under sub-section (1) of section 3 of this Act, to assist the Commissioner and shall also include the Joint Excise and Taxation Commissioner; [Clause (dd) of section 2 in vide Act No. 15 of 1986, and further renumbered as clause '(ddd)' and new clause (dd) added vide Act No. 15 of 1987 (Sec. 2).](ddd)"Financial Commissioner" means the Financial Commissioner appointed or empowered to exercise the powers of the Financial Commissioner under this Act;](e)[ "goods" means every kind of movable [property other than newspapers, actionable] [Clause '(e)' subs. vide Act No. 7 of 1977 (Sec. 2) and shall always be deemed to have been substituted.] claims, stocks, shares or securities, and, includes growing crops, grass, trees and things attached to or fastened to anything permanently attached to the earth but which under the contract of sale, are agreed to be severed, and includes any class of goods;](f)"notification" means notification published under proper authority in the Rajpatra, Himachal Pradesh;(g)"prescribed" means prescribed by rules made under this Act;(h)[ "purchase" with all its grammatical or cognate expressions, means the acquisition of goods for cash or deferred payment or other valuable consideration otherwise than under a mortgage, hypothecation, charge or pledge and includes- [Clause (h) subs. vide H.P. Act No. 8 of 1985 (Sec. 2).](i)the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment of other valuable consideration;(ii)the transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract;(iii)the delivery of goods on hire-purchase or any system of payment by instalments;(iv)the 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)the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;(vi)the 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 those goods by the persons making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made;](i)"registered" means registered under this Act;(j)[ "sale" means any transfer of property of goods for cash or for deferred payment or for any other valuable consideration other than a mortgage, hypothecation, charge or pledge, and includes- [New clause (j) subs. vide Act No. 8 of 1985 (Sec. 2).](i)the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;(ii)the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;(iii)the delivery of goods on hire-purchase or any system of payment by instalments;(iv)the 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)the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;(vi)the 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 those goods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made;](k)"Schedule" means a Schedule to this Act;(l)"State Government" or "Government" means the Government of Himachal Pradesh;(ll)[ "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;] [Clause (II) added vide Act No. 7 of 1977 (Sec. 2(d) and shall always be deemed to have been added.](m)"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 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 before, delivery thereof;Explanations. - (1) The proceeds of any sale made outside the Himachal Pradesh by a dealer, who carries on business both inside and outside Himachal Pradesh, shall not be included in the turnover.
