Section 2 in The Police Enhanced Penalties Ordinance, 2005
2. Definitions.
- In this Act unless the context otherwise requires, -(I)"Act" means the Jammu & Kashmir Value Added Tax Act, 2005.(II)"Additional Commissioner" means the Additional Commissioner of Commercial Taxes appointed by the Government under sub- section (2) of section 3;(III)"Appellate Authority" means the 'appellate authority' appointed by the Government for the purposes of the Act; 1 Section 3 and Section 5 of the Act shall be deemed to have come into force w.e.f. 1.4.2005 and the remaining provisions of the Act shall come into force from the date of its publication in the Government Gazette [Inserted vide J&K VAT (Amendment) Act, 2006](IV)"Appointed day" means the date on which the Act comes into force;(V)"Assessee" means any person by whom tax or any other sum of money is payable under the Act and includes every person in respect of whom any proceedings under the Act have been taken;(VI)"Assessing Authority" means any person appointed under sub- section (2) of section 3 to exercise the powers and perform the functions of the Assessing Authority under the Act and includes an officer in-charge of a check post or notified area;(VII)"Business" includes: -(a)any trade, commerce or manufacture;(b)any adventure or concern in the nature of the trade, commerce or manufacture;(c)any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;(d)any occasional transaction in the nature of such 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;(e)the execution of any works contract or the transfer of right to use any goods for any purpose (whether or not for a specified period) ; and(f)any transaction of buying, selling or supplying plant, machinery, raw material, 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, connected with or incidental to or results from, such trade, commerce, manufacture, adventure or concern or works contract or lease;(VIII)"capital goods" means - plant, machinery and equipment used in manufacturing or processing of goods or packing of manufactured goods for sale by a dealer, (whether directly or indirectly) excluding the civil structures as may be prescribed;(IX)"casual trader" means a person who has no fixed place of business in the State and who makes occasional sale or purchase of goods in the State; and includes, whether he has a fixed place of business in the State or not, -(a)a transporter who, while carrying any goods in his goods vehicle fails to disclose the name and address of the consignor or consignee or fails to furnish copy of invoice, challan, transport receipt or consignment note or document of like nature in respect of such goods, and(b)an owner or lessee of a warehouse who fails to disclose the name and address of the owner of any goods stored at his warehouse or fails to satisfy the Commissioner or Assessing Authority that such goods are for his personal use or Consumption:- and such transporter, or owner or lessee, shall be deemed to have purchased such goods on his own account;(X)"Commissioner" means the Commissioner of Commercial Taxes appointed by the Government under sub-section (1) of section 3;(XI)"dealer" means any person who carries on (whether regularly or otherwise) the business of selling, purchasing, supplying or distributing the goods, transferring the right to use any goods or supplying by way of or as part of any service, any goods directly or indirectly, for cash or for deferred payment, or for commission, remuneration, or other valuable consideration and includes -(i)a factor, broker, commission agent, delcredere agent, or any other mercantile agent by whatever name called and whether of the same description as herein before mentioned or not, who carries on the business of selling, purchasing, supplying or distributing goods or not;(ii)notwithstanding any condition to the contrary contained in the agreement with the principal , an auctioneer who carries on the business of selling, purchasing or auctioning the goods belonging to any principal, whether disclosed or not or whether the offer of the intending purchaser is accepted by him or the principal or nominee of the principal;(iii)a club or any association selling or purchasing goods ; and(iv)a contractor supplying, selling or purchasing goods;Explanation I. - Every person who acts as an agent in the State of a dealer residing outside the State and sells, purchases or distributes the goods in the State or acts on behalf of such a dealer as -(i)mercantile agent;(ii)an agent for handling of goods or documents or title relating to the goods; or(iii)an agent for the collection or the payment of sale price of goods or as a guarantor for such collection or payment; shall be a dealer for the purposes of the Act.Explanation II. - Any Department of the Government which, whether or not in the course of business, sells or buys, supplies or distributes goods, directly or otherwise for cash or for deferred payment or for commission, remuneration or other valuable consideration shall, be deemed to be a dealer for the purposes of the Act.Explanation III. - For purposes of this clause Government includes the Central Government and the Government of any other State or Union Territory.(XII)"declared goods" means goods declared to be of special importance in interstate trade or commerce under section 14 of Central Sales Tax Act, 1956;(XIII)"Deputy Commissioner" means - any person appointed to be a Deputy Commissioner of Commercial Taxes under sub-section (2) of section 3;(XIV)"Commercial Taxes Officer" means an officer appointed by that designation under sub-section (2) of section 3;(XV)"goods" means all kinds of movable property (other than newspapers, actionable claims, electricity, stocks and shares and securities) and includes live stock, all materials, commodities and articles and every kind of property (whether as goods or in some other form) involved in the execution of a works contract and all growing crops, grass or things attached to, or forming part of the land which are agreed to be severed before sale or under the contract of sale;(XVI)"Government" means the Government of Jammu and Kashmir;(XVII)"import" means the bringing of goods into the State from any place outside its territorial limits;(XVIII)"input tax" means the tax paid or payable as defined under section 19.(XIX)"manufacture" with all its grammatical variations and cognate expressions means producing, making, extracting, altering, ornamenting, finishing, assembling or otherwise processing , treating or adapting any goods, but does not include any such process or mode of manufacture as may be prescribed;(XX)"output tax" means- tax charged or chargeable as defined under section 18.(XXI)"person" includes:-(i)an individual ;(ii)a Hindu Undivided family (HUF);(iii)a company;(iv)a firm;(v)an association of persons or a body of individuals; whether incorporated or not;(vi)the Central Government, the Government of Jammu and Kashmir and the Government of any other State or Union territory in India; and(vii)a local authority;(XXII)"place of business" means- any place where a dealer carries on the business and includes, -(a)any warehouse, godown or other place where a dealer stores or processes his goods;(b)any place where a dealer produces or manufactures goods;(c)any place where a dealer keeps his books of accounts;(d)in cases where a dealer carries on business through an agent (by whatever name called), the place of business of such agent; and(e)any vehicle or vessel or any other carrier wherein the goods are stored or which is used for transporting the goods;(XXIII)"prescribed" means prescribed by the rules made under the Act;(XXIV)"prescribed authority" means an authority prescribed by the rules made under the Act;(XXV)"purchase" with all its grammatical variations and cognate expressions shall be construed from the word "sale";(XXVI)"registered dealer" means a dealer registered under the Act;(XXVII)"reverse tax" means that portion of input tax of goods for which credit has been availed but such goods are used subsequently for any purpose other than resale or manufacture of taxable goods or used as containers or packing materials within the State;(XXVIII)"sale" with all its grammatical variations and cognate expressions means every transfer of the property in goods, other than by way of mortgage, hypothecation, charge or pledge, by one person to another in the course of trade or business for cash, deferred payment or other valuable consideration and includes:-(a)transfer, otherwise than in pursuance of a contract, of property in goods for cash, deferred payment or other valuable consideration;(b)transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;(c)delivery of goods on hire purchase or any other system of payment by installments;(d)a transfer of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or any other valuable consideration;(e)a 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; 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 purchase of those goods by the person to whom such transfer, delivery or supply is made.Explanation. - (I) A sale or purchase of goods shall not be deemed to have taken place inside the State if the goods are sold -(i)in the course of the inter-State trade or commerce;(ii)outside the State; or(iii)in the course of the import or export of goods into or outside the territory of India.Explanation. - (II) Where there is a single contract of sale or purchase of goods situated at more places than one , the provisions of Explanation (I) shall apply as if there were separate contracts in respect of the goods at each of such places;(XXIX)"sale price" means the amount of valuable consideration received or receivable by a dealer for sale of any goods and shall include any sum charged for anything done by the dealer in respect of goods at the time or before the delivery thereof, excise duty, special excise duty or any other duty or tax but shall not include -(i)any sum allowed by the seller of goods to the purchaser as cash discount, commission or trade discount according to normal trade practice, at the time of sale of goods ;(ii)the cost of outward freight or delivery in cases where such cost is separately charged ; and(iii)the amount of tax under the Act, if separately charged by the dealer,Explanation. - For the purpose of this clause "sale price" includes,-a. in relation to the delivery of goods on hire purchase or any other system of payment by installments, the total amount of valuable consideration including deposit or other initial payment in order to complete the purchase or the acquisition of property in goods. It includes hire charges, interest and other charges incidental to such transaction, but does not include any sum payable as penalty or as compensation or damages for breach of agreement;b. in relation to transfer of right to use any goods for any purpose (whether or not for a specified period) the valuable consideration or hire charges received or receivable for such transfer of right to use goods but does not include any sum payable as a penalty or as compensation or damages for breach of agreement; andc. the price of packing material in which goods sold are packed.(XXX)"Schedule" means the Schedule appended to the Act;(XXXI)"section" means a section of the Act;(XXXII)"State" means the State of Jammu and Kashmir;(XXXIII)"tax" means the tax payable under the Act;(XXXIV)"tax invoice" means an invoice in such form and containing such particulars as may be prescribed;(XXXV)"Tax Officer" means an officer not below the rank of Commercial Taxes Officer appointed under section 3 ;(XXXVI)"tax period" means a calendar month or a quarter as may be prescribed by the Government;(XXXVII)"taxable person" means every person who is registered and liable to pay Tax under the Act;(XXXVIII)"taxable turnover" means the turnover on which a dealer shall be liable to pay tax as determined after making such deductions from his total turnover in such manner as may be prescribed;(XXXIX)"Tribunal" means the Appellate Tribunal constituted under section 12-A of The Jammu & Kashmir General Sales Tax Act, 1962;(XL)"turnover" means the aggregate amount for which the goods are either bought or sold, supplied or distributed by a dealer, either directly or through another, on his own account or on account of others, whether for cash or for deferred payment or for other valuable consideration;Explanation. - (I) The turnover in respect of delivery of goods on hire purchase or on any system of payment by installments shall be the market price of the goods so delivered.Explanation. - (II) The turnover in respect of the transfer of the right to use any goods shall be the aggregate amount received or receivable by the dealer as consideration for such transfer.Explanation. - (III) Subject to such conditions and restrictions, if any, as may be prescribed in this behalf,-(a)the amount for which the goods are sold shall include any sums charged for anything done by the dealer in respect of the goods sold at the time of, or before, the delivery thereof;(b)any cash discount on the price allowed in respect of any sale or any amount refunded in respect of articles returned by customers shall not be included in the turnover; and(c)where for accommodating a particular customer, a dealer obtains goods from another dealer and immediately disposes of the same to the said customer, the sale in respect of such goods shall be included in the turnover of the latter dealer but not in that of the former;(XLI)"turnover tax" means a tax leviable on the turnover as per the provision of the Act;(XLII)"vehicle" includes every wheeled conveyance used for the carriage of goods solely or in addition to passengers;(XLIII)"vessel" includes any ship, barge, boat, raft, timber, bamboos or floating materials propelled in any manner;(XLIV)"year" means the financial year beginning from April Ist and ending with 31st March; and(XLV)"zero rated sales" means the sales which are subject to tax as per the provision of the Act, but on which no tax is charged and credit for input tax paid in the State is allowable.
