- In these Rules, unless there is anything repugnant in the subject or context:-(i)"Act" means the Tripura Value Added Tax Act, 2004.(ii)"Agent" means a person authorized, in writing by a dealer to appear or act on his behalf before the Inspector, Superintendent, Assistant Commissioner, Deputy Commissioner, Joint Commissioner, Addl. Commissioner, Commissioner or the Tripura Value Added Tax Tribunal as the case may be.(a)a relative of the dealer, or(b)a person regularly appointed by the dealer, or(c)any person entitled to plead in any Court of Law under the Advocates Act,1961.(d)a person who has been enrolled as a member of the Institute of Chartered Accountants of India, or a Cost Accountant within the meaning of the Cost and Works Accountant Act, 1959.(iii)"Additional Commissioner" means an Additional Commissioner of Taxes referred to in Rule 8 and any person appointed as such by the State Government under section 18.(iv)"Joint Commissioner" means a Joint Commissioner of Taxes referred to in Rule 8 and any person appointed as such by the State Government under section 18.(v)"Deputy Commissioner" means a Deputy Commissioner of Taxes referred to in rule 8 and any person appointed as such by the State Govt under section 18.(vi)"Assistant Commissioner" means an Assistant Commissioner of Taxes referred to under Rule 8 or any person appointed as such by the State Government under Section 18.(vii)"Superintendent of Taxes" means (in respect of dealer a Superintendent of Taxes referred to in Rule 8 or) any person appointed as such by the State Government under section 18 and within whose jurisdiction the dealer's place of business is situated or if the dealer has more than one such place, the Superintendent within whose jurisdiction the general branch or Head office in Tripura of such business is situated, or if the dealer has no place of business within the State of Tripura, the Superintendent who has been so notified by the Commissioner under Rule. 8.(viii)"Inspector" means the Inspector of Taxes referred to in Rule 8 or any person appointed as such by the State Government under section 18.(ix)"Officer" means an officer mentioned in Rule 8.(x)"Form" means a form prescribed in the schedule appended to the rules or a translation thereof in any language recognized by the Constitution of India published under the authority of the Governor.(xi)"Government Treasury" means in respect of a dealer, the treasury or Subtreasury or head office, main office, branch or branches of any bank in Tripura as may be authorized by the State Government of the area where the dealer has a place of business or, if he has more than one such place where his chief branch or Head office in Tripura is situated.(xii)"Place of business" means any place where a dealer [sells and purchases] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] any goods or keeps accounts of [sales and purchases] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] (and includes warehouse and factory).(xiii)"Return period" means the period for which the returns are to be furnished by a dealer.(xiv)"Rule" means a rule made under Tripura Value Added Tax Rules, 2005.(xv)"Section" means a section of the Act.(xvi)"Warehouse" means any enclosure, building or vessel in which the dealer keeps his stock of taxable goods for sale [sale and purchase] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).].Provided any expression used in these rules, which is not defined, but defined in the Act shall have the same meaning as in the Act.
