Section 2(1) in Andhra Pradesh General Sales Tax Act, 1957
(1)In this Act, unless the context otherwise requires:(a)"Appellate Deputy Commissioner" means any person appointed to be an Appellate Deputy Commissioner of Commercial Taxes under Section 4;(aa)"Appellate Tribunal" means the Tribunal appointed under Section 3;(aaa)"Additional Commissioner" means any person appointed to be an Additional Commissioner of Commercial Taxes under Section 4.(b)"Assessing authority" means any person authorised by the State Government or by any other authority empowered by them in this behalf, to make any assessment in such area or areas or the whole of the State of Andhra Pradesh under this Act;(bb)"Assistant Commissioner" means any person appointed to be an Assistant Commissioner of Commercial Taxes under Section 4;(i)any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce, manufacture, adventure or concern is carried on or undertaken with a motive to make gain or profit and whether or not any gain or profit accrues therefrom; and(ii)any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; and(iii)any transaction in connection with or incidental or ancillary to the commencement or closure of such trade, commerce, manufacture, adventure or concern;(bbb)"Business" includes-Explanation. - For the purpose of this clause,-(i)the activities of raising of manmade forests or rearing of seedlings or plants shall be deemed to be business;(ii)any transaction of sale or purchase of capital assets pertaining to such trade, commerce, manufacture, adventure or concern shall be deemed to be business and the expression "capital assets" shall have the same meaning as assigned to it in the Income Tax Act, 1961.(c)"Casual trader" means a person who has, whether as principal, agent or in any other capacity, occasional transactions of a business involving the buying, selling, supplying or distributing of goods in the State whether for cash, or for deferred payment, or for commission, remuneration, or other valuable consideration;(c-1) "Special Appellate Tribunal" means the Andhra Pradesh Sales Tax Special Appellate Tribunal constituted under Section 21A in pursuance of Article 323-B of the Constitution of India.(d)"Commercial Tax Officer" means any person appointed to be a Commercial Tax Officer under Section 4.(dd)"Commissioner" means any person appointed to be a Commissioner of Commercial Taxes under Section 4;(e)"Dealer" means any person who carries on the business of buying, selling, supplying or distributing goods or delivering goods on hire purchase or on any system of payment by instalments, or carries on or executes any works contract involving supply or use of material directly or otherwise, whether for cash, or for deferred payment, or for commission, remuneration or other valuable consideration, and includes. -(i)local authority, a company, a Hindu undivided family or any society (including a co operative society), club, firm or association which carries on such business;(ii)a society (including a cooperative society), club, firm or association which buys goods from, or sells, supplies or distributes goods to its members;(iii)a casual trader, as herein before defined;(iii)(a)any person, who may, in the course of business of running a restaurant or an eating house or a hotel (by whatever name called). 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);(iii)(b)any person, who may transfer the right to the use of any goods for any purpose whatsoever (whether or not for a specified period) in the course of business to any other person;(iv)a commission agent, a broker, a delcredere agent, an auctioneer 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 or principals;Explanation I. - Every person who acts as an agent of a non resident dealer that is, as an agent on behalf of a dealer residing outside the State, and buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer as -(i)a mercantile agent as defined in the Indian Sale of Goods Act, 1930 (Central Act III of 1930); or(ii)an agent for handling goods or documents of title relating to goods, or(iii)an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment and every local branch of a firm or company situated outside the State, shall be deemed to be a dealer for the purpose of this Act.Explanation II. - Where a grower of agricultural or horticultural produce sells such produce grown by himself or grown on any land in which he has an interest whether as owner, usufructuary mortgagee, tenant or otherwise, in a form different from the one in which it was produced after subjecting it to any physical, chemical or any process other than mere cleaning, grading or sorting, he shall be deemed to be a dealer for the purpose of this Act;Explanation III. - The Central Government or the State Government which, whether or not in the course of business, buys, sells, 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 dealer for the purposes of this Act;Explanation IV. - For the purpose of this clause, [each of the following persons and bodies whether or not in the course of business who sell or dispose of] [Substituted 'each of the following persons and bodies who sell or dispose of' by Act No. 25 of 2002, dated 21.12.2002.] any goods including unclaimed or confiscated or unserviceable goods or scrap surplus, old, obsolete, or discarded material or waste products whether by auction or otherwise, directly or through an agent for cash, or for deferred payment or for any other valuable consideration shall be deemed to be a dealer to the extent of such disposals or sales, namely:-(a)The Port Trust;(b)Municipal Corporation, and Municipal Councils, and other local authorities;(c)Railway administration as defined under the Indian Railways Act, 1890;(d)Shipping, transport and construction companies;(e)Air transport companies and airlines;(f)Transporters, holding permits for transport vehicles granted under the Motor Vehicles Act, 1988 which are used or adopted to be used for hire;(g)The Andhra Pradesh State Road Transport Corporation;(h)Customs Department of the Government of India administering the Customs Act, 1962;(i)Insurance and Financial Corporations or Companies and Banks included in the Second Schedule to the Reserve Bank of India Act, 1934;(j)Advertising Agencies;(k)Any other Corporation, Company body or authority owned or set up by or subject to administrative control of the Central Government or any State Government.(f)"Declared Goods" means goods declared under section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) to be of Special importance in inter State trade or commerce;(f-1) "Deputy Commercial Tax Officer" means any person appointed to be a Deputy Commercial Tax Officer under section 4 ;(g)"Deputy Commissioner" means any person appointed to be a Deputy Commissioner of Commercial Taxes under Section 4;(gg)"fair market price" means the price that the goods would ordinarily fetch on sale in the open market on the date of sale of such goods.(h)"Goods" means all kinds of movable property other than actionable claims, stocks, shares and securities, and includes all materials, articles and commodities including the goods (as goods or in some other form), involved in the execution of a works contract or those goods used or to be used in the construction, fitting out, improvement or repair of movable or immovable property and also includes all growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale and also includes motor spirit;Explanation. - Motor spirit means any substance which by itself or in admixture with other substances is ordinarily used directly or indirectly, to provide reasonably efficient fuel for automotive or stationary internal combustion engines, and includes petrol diesel oil, and other internal combustion oils, but does not include power alcohol, kerosene, furnace oil, coal or charcoal;(h-1) "Goods vehicle" means any motor vehicle constructed or adapted for the carriage of goods, or any other motor vehicle not so constructed or adapted when used for the carriage of goods solely or in addition to passengers;(h-2) "Joint Commissioner" means any person appointed to be a joint Commissioner of Commercial Taxes under section 4;(i)Licence means a licence granted or renewed under this Act;(i-1) "Miller" means a person who engages himself in milling operations in any rice mill, oil mill, dhall mill, saw mill, ginning mill or a decorticating mill and includes a person who, or the authority which has the ultimate control over the affairs of the rice mill, and where the said affairs are entrusted to a manager, managing director or managing agent, such manager, managing director or managing agent.Explanation. - For the purposes of this clause, the word mill means the plant and machinery with which, and the premises including the precincts thereof, in which or in any part of which, the milling, ginning or decorticating operations, as the case may be are carried on(j)"Notification" means a notification published in the Andhra Pradesh Gazette;(j-1) "Petrol" means dangerous petroleum as defined in the Petroleum Act, 1934;(k)"Place of business" means any place where a dealer purchases or sells goods and includes -(i)any ware-house, godown or other place where a dealer stores or process his goods;(i)in the case of manufacturing or processing units the place of manufacture or processing;(ii)in the case of manufacturing or processing units with more than one factory, the place where the main factory or processing unit is located;(iii)in the case of trading units the place from which the dealer carries on his main business.(ii)any place where a dealer produces or manufactures goods;(iii)any place where a dealer keeps his books of accounts;(iv)in case where a dealer carries on business through an agent (by whatever name called) the place of business of such agent.(kk)"Principal place of business" means-(l)"Prescribed" means prescribed by rules made under this Act;(m)"Registered dealer" means a dealer registered under this Act;(mm)"Retail Dealer" means any dealer whose total turnover in a year does not exceed rupees ten lakhs and whose total turnover comprises sales of goods to persons, who purchase the goods for their own use but not for resale, and to other dealers only for effecting accommodation sales in the relevant assessment year.(mmm)"Accommodation Sales" means sale of goods effected by a dealer which are not in stock held by that dealer as on the date of sale, but which are obtained by him from any other registered dealer specially to accommodate a particular customer and the sale is effected by the said dealer without making any profit out of that transaction.(n)"Sale" with all its grammatical variations and cognate expressions means every transfer of the property in goods whether as such goods or in any other form in pursuance of a contract or otherwise by one person to another in the course of trade or business, for cash, or for deferred payment, or for any other valuable consideration or in the supply or distribution of goods by a society (including a co operative society), club, firm or association to its members, but does not include a mortgage, hypothecation or pledge of, or a charge on goods.Explanation I. - A delivery of goods on the hire purchase or any system of payment by instalments shall, notwithstanding the fact that the seller retains the title in the goods, as security for payment of the price, be deemed to be a sale.Explanation II. - (a) Notwithstanding anything contained in the Indian Sale of Goods Act, 1930 (Central Act III of 1930) a sale or purchase of goods shall be deemed, for the purpose of this Act to have taken place in the State, wherever the contract of sale or purchase might have been made, if the goods are within the State(i)in the case of specific or ascertained goods, at the time the contract of sale or purchase is made; and(ii)in the case of unascertained or future goods, at the time of their appropriation to the contract of sale or purchase by the seller or by the purchaser, whether the assent of the other party is prior or subsequent to such appropriation.(b)Where there is a single contract of sale or purchase of goods situated at more places than one, the provisions of clause (a) shall apply as if there were separate contracts in respect of the goods at each of such placesExplanation III. - Notwithstanding anything contained in this Act or in the Indian Sale of Goods Act, 1930 (Central Act III of 1930), two independent sales or purchases shall for the purposes of this Act, be deemed to have taken place.
