- In this Act, unless there is anything repugnant in the subject or context,-(a)"assessing authority" means any person authorised by the State Government to make any assessment under this Act and to perform such other duties as may be required, by or under this Act;(b)"business" means the activity of supplying tobacco; whether or not such activity, other services or supply is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such activity, other services or supply;(c)"dealer" means a tobacconist;(d)"Commissioner" means the Excise and Taxation Commissioner, Haryana ;(e)"Government" means the Government of the State of Haryana;(f)"luxury" means consumption of tobacco supplied by a tobacconist;(g)"person" includes any company. Club or association or body of individuals whether incorporated or not, and also a Hindu undivided family, a firm, a local authority, a State Government and the Central Government;(h)"place of business" includes an office, or any other place which is used by a person for the purpose of his business or where he keeps his books of account;(i)"prescribed" means prescribed by rules made under this Act;(j)"receipt" means the aggregate of maximum retail price of tobacco supplied by the dealer for the purpose of consumption in the State;(k)"registered dealer" means a dealer registered under section 7 of this Act;(l)"State" means the State of Haryana;(m)"tax" means the tax levied on luxuries under this Act;(n)"tobacco" means processed tobacco and tobacco-based products supplied in packets or sealed containers for retailing such as cigarettes, cigars, cigarillos, cheroots, pipe tobacco and zarda tobacco but shall not include cigarettes costing Rs. 5.00 or less per packet of 10 and "biros"(o)"tobacconist" means a person who supplies tobacco;(p)"Tribunal" means Tribunal constituted under section 4 of the Haryana General Sales Tax Act, 1973 (Act 20 of 1973);(q)"turnover" means the aggregate of receipts during a given period but does not include any sum collected by way of luxury tax; and(r)"year" means the financial year.
