Section 2 in The Maharashtra Value Added Tax Act, 2002
2. Definitions.
- In this Act, unless the context otherwise requires, -[***] [Deleted '(1), (2), and (3-a)' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.][(3-b) "appointed date for the Maharashtra Goods and services Tax Act" means the date on which the Maharashtra Goods and Services Tax Act, 2017 comes into force;] [Substituted by Maharashtra Act No. 42 of 2017, dated 29.5.2017.](4)"business" includes, -(a)any service;(b)any trade, commerce or manufacture;(c)any adventure or concern in the nature of service, trade, commerce or manufacture,whether, or not the engagement in such service, trade, commerce, manufacture, adventure or concern is 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.Explanation. - For the purpose of this clause, -[***] [Deleted '(i)' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.](ii)any transaction of sale or purchase of capital assets pertaining to such service, trade, commerce, manufacture, adventure or concern shall be deemed to be a transaction comprised in business;(iii)sale or purchase of any goods, the price of which would be credited or, as the case may be, debited to the profit and loss account of the business under the double entry system of accounting shall be deemed to be transactions comprised in business;(iv)any transaction in connection with the commencement or closure of business shall be deemed to be a transaction comprised in business;(5)"capital asset" shall have the same meaning as assigned to it, from time to time, in the Income Tax Act, 1961 (43 of 1961), but the said expression shall not include jewellery held for personal use or property not connected with the business;(6)"Commissioner" means the person appointed to be the Commissioner of Sales Tax for the purposes of this Act;[***] [Deleted '(7)' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.](8)"dealer" means any person who, for the purposes of or consequential to his engagement in or, in connection with or incidental to or in the course of, his business buys or sells, goods in the State whether for commission, remuneration or otherwise and includes, -(a)a factor, broker, commission agent, del-credere agent or any other mercantile agent, by whatever name called, who for the purposes of or consequential to his engagement in or [in connection with or incidental to or] [These words were inserted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 2(1)(a).] In the course of the business, buys or sells any goods on behalf of any principal or principals whether disclosed or not;(b)[an auctioneer who sells or auctions goods whether acting as an agent or otherwise or, who organises the sale of goods or conducts the auction of goods whether or not he has the authority to sell the goods] [This portion substituted by Maharashtra 14 of 2005 (w.e.f 1-4-2005), Section 2(1)(b).] belonging to any principal whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal;(c)a non-resident dealer or as the case may be, an agent, residing in the State of a non-resident dealer, who buys or sells goods in the State for the purposes of or consequential to his [engagement in or in connection with or incidental to or in the course of, the business] [These words were inserted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 2(1)(c).];(d)any society, club or other association of persons which buys goods from, or sells goods to, its members;Explanation. - For the purposes of this clause, each of the following persons, bodies and entities who [sell any goods] [These words were substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 2(1)(d)(i).] whether by auction or otherwise, directly or through an agent for cash, or for deferred payment, or for any other valuable consideration, shall, notwithstanding anything contained in clause (4) or any other provision of this Act, be deemed to be a dealer, namely:-(i)Customs Department of the Government of India administering the Customs Act, 1962; (52 of 1962)(ii)Departments of Union Government and any Department of any State Government;(iii)Local authorities;(iv)Port Trusts;[(iv-a) Public Charitable Trust;] [Clause (iv-a) inserted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 2(1)(d)(ii).](v)Railway Administration as defined under the Indian Railways Act, 1989 (24 of 1989) and Konkan Railway Corporation Limited;(vi)Incorporated or unincorporated societies, clubs or other associations of persons;(vii)Insurance and Financial Corporations, institutions or companies and Banks included in the Second Schedule to the Reserve Bank of India Act, 1934; (II of 1934)(viii)Maharashtra State Road Transport Corporation constituted under the Road Transport Corporation Act, 1950; (LXIV of 1950)(ix)Shipping and construction companies, Air Transport Companies, Airlines and advertising agencies;(x)any other corporation, company, body or authority owned or constituted by, or subject to administrative control, of the Central Government, any State Government or any local authority:[* * *] [Proviso deleted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005).][***] [Deleted 'Exception I' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.][***] [Deleted 'Exception II' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.][***] [Deleted 'Exception III' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.][***] [Deleted '(9)' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.](10)[ "document" includes electronic record as defined in the Information Technology Act, 2002 (16 of 2002);] [Clause (10) substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 2(2)](11)"earlier law" means any of the following laws, that is to say, -(i)The Bombay Sales of Motor Spirit Taxation Act, 1958 (Bombay LXVI of 1958)(ii)The Bombay Sales Tax Act, 1959, (Bombay LI of 1959)(iii)[* * *] [Sub-clause (iii) deleted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 2(3).](iv)The Maharashtra Sales Tax on the Transfer of the Right to use any goods for any Purpose Act, 1985 (Maharashtra XVIII of 1985), and(v)The Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contract (Re-enacted) Act, 1989 (Maharashtra XXXVI of 1989),each of them as amended, from time to time, and includes enactments which have validated anything done or omitted to be done under any of the abovementioned laws;(12)[ "goods" means petroleum crude, high speed diesel, motor sprit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption;] [Substituted by Maharashtra Act No. 42 of 2017, dated 29.5.2017.](13)"importer" means a dealer who brings any goods into the State or to whom any goods are dispatched from any place outside the State;(14)"legal representative" shall have the meaning assigned to it in clause (11) of section 2 of the Code of Civil Procedure, 1908 (V of 1908);[(14-A) "Maharashtra Goods and Services Tax Act" means the Maharashtra Goods and Service Tax Act, 2017 (Maharashtra of 2017).] [Inserted by Maharashtra Act No. 42 of 2017, dated 29.5.2017.](15)"manufacture", with all its grammatical variations and cognate expressions includes producing, making, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods;(15A)[ "motor spirit" means,- [Clause (15A) was inserted by Maharashtra 8 of 2012, Section 18(1). (w.r.e.f 1-4-2005).](a)High Speed Diesel Oil;(b)Aviation Turbine Fuel (Duty paid);(c)Aviation Turbine Fuel (Bonded);(d)Aviation Gasoline (Duty paid);(e)Aviation Gasoline (Bonded);(f)Petrol,[and] any other product as the State Government may, from time to time, notify in the Official Gazette;](16)"non-resident dealer" means a dealer who effects purchases or sales of any goods in the State, but who has no fixed place of business [* * *] [The words 'or residence' deleted by Maharashtra 25 of 2007, Section 6, (w.e.f. 15-8-2007).] in the State;(17)person includes an individual, any State Government, the Central Government, any company or society or club or association or body of individuals whether incorporated or not, and also a Hindu Undivided Family, a firm and a local authority and every artificial juridical person not falling within any of the preceding descriptions;[***] [Deleted ('(17A) by Maharashtra Act No. 42 of 2017, dated 29.5.2017.](18)"place of business" includes a warehouse, godown or other place where a dealer stores his goods and any place where the dealer keeps his-books of accounts;(19)"prescribed" means prescribed by the rules or by any notification;(20)"purchase price" means the amount of valuable consideration paid or payable by a person for any purchase made including any sum charged for anything done by the seller in respect of the goods at the time of or before delivery thereof, other than the cost of insurance for transit or of installation, when such cost is separately charged.[***] [Deleted 'Explanation I' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]Explanation II. - Purchase price shall not include tax paid or payable by a person in respect of such purchase.Explanation III. - Purchase price shall include the amount paid by the purchaser by way of deposit whether refundable or not which has been paid whether by way of a separate agreement or not, in connection with or incidental or ancillary to, the said purchase of goods;Explanation IV. - [* * *] [[Explanation IV deleted by Maharashtra 19 of 2007, (w.e.f 1-7 007). Deleted Explanation was as under:-The amount of valuable consideration paid or payable by a dealer for the purchase of drugs specified in entry 29 of Schedule C shall be the maximum retail price printed on the package containing the drugs;]];(21)"registered dealer" means a dealer registered under this Act;(22)"resale" means a sale of purchased goods-(i)in the same form in which they were purchased, or(ii)without doing anything to them which amounts to, or results in, a manufacture, and the word "resell" shall be construed accordingly;(23)"rules" means the rules made under this Act;(24)"sale" means a sale of goods made within the State for cash or deferred payment or other valuable consideration, but does not include a mortgage, hypothecation, charge or pledge; and the words "sell", "buy" and "purchase", with all their grammatical variations and cognate expressions, shall be construed accordingly;Explanation. - For the purposes of this clause,-(a)a sale within the State includes a sale determined to be inside the State in accordance with the principles formulated in section 4 of the Central Sales Tax Act, 1956 (74 of 1956);(b)(i)the transfer of property in any goods, otherwise than in pursuance of a contract, 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 including] [This portion is substituted for the words 'works contract' by Maharashtra 32 of 2006, (w.e.f. 20-6-2006).], an agreement for carrying out for cash, deferred payment or other valuable consideration, the building, construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning of any movable or immovable property];(iii)a 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 association or body of persons incorporated or not, 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 alcoholic liquor for human consumption] [Substituted 'of goods, being food or any other article for human consumption or any drink (whether or not intoxicating),' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] where such supply or service is made or given for cash, deferred payment or other valuable consideration;(vii)[* * *] [Paragraph (vii) deleted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 2(4).],(25)"sale price" means the amount of valuable consideration paid or payable to a dealer for any sale made including any sum charged for anything done by the seller in respect of the goods at the time of or before delivery thereof, other than the cost of insurance for transit or of installation, when such cost is separately charged.[***] [Deleted 'Explanation I' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]Explanation II. - Sale price shall not include tax paid or payable to a [seller] [These words were substituted by Maharashtra 14 of 2005,(w.e.f 1-4-2005) Section 2(4).] in respect of such sale.Explanation III. - Sale price shall include the amount received by the seller by way of deposit, whether refundable or not, which has been received whether by way of a separate agreement or not, in connection with or incidental or ancillary to, the said sale of goods;Explanation IV. - [* * *] [[Explanation IV deleted by Maharashtra 19 of 2007, (w.e.f 1-7 2007). Deleted Explanation was as under:The amount of valuable consideration paid or payable to a dealer for the sale of Drugs specified in entry 29 in Schedule C shall be the maximum retail price printed on the package containing the Drugs.]](26)"Schedule" means the Schedule appended to this Act;[***] [Deleted '(27)' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.](28)"the State" means the State of Maharashtra;(29)"tax" means a [sales tax [These words were substituted for the words 'sales Tax leviable' by Maharashtra 8 of 2012, Section 18(3), (w.e.f 1-5-2012).] [***] [Deleted 'or purchase tax leviable or as the case may be,' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] payable, under this Act and includes any amount payable by way of composition;(30)"tax-free goods" means goods against which the rate of sales tax is shown to be NIL in the Schedule and "taxable goods" means goods other than tax free goods;(31)"Tribunal" means the Maharashtra Sales Tax Tribunal constituted under section 11;(32)"turnover of purchases" means the aggregate of the amounts of purchase price paid and payable by a dealer in respect of any purchase of goods made by him during a given period, after deducting the amount of,-(a)purchase price, if any, refunded to the dealer by the seller in respect of any goods purchased from the seller and returned to him within the prescribed period; and(b)deposit, if any, refunded in the prescribed period to the dealer by the seller, in respect of any goods purchased by the dealer.[***] [Deleted 'Explanation I' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]Explanation II. - [* * *] [Explanation II deleted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 2(7).](33)"turnover of sales" means the aggregate of the amounts of sale price received and receivable by a dealer in respect of any sale of goods made during a given period after deducting the amount of -(a)sale price, if any, refunded by the seller, to a purchaser, in respect of any goods purchased and returned by the purchaser within the prescribed period; and(b)deposit, if any, refunded in the prescribed period, by the seller to a purchaser in respect of any goods sold by the dealer.[***] [Deleted 'Explanation I' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]Explanation II. - [* * *] [Explanation II deleted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 2(8)]Explanation III. - Where the registration certificate is cancelled, the amounts of sale price in respect of sales made before the date of the cancellation order, received or receivable after such date, shall be included in the turnover of sales during a given period;(34)"vehicle" [means] [This word was substituted for the word 'includes' by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 2(9).] a goods carriage as defined in the Motor Vehicles Act, 1988 (59 of 1988); and(35)"year" means the financial year.
