(1)In this Act-(a)"assessing authority" means the assessing authority referred to in Section 5;(b)"Commissioner" means the Commissioner of Luxury Tax referred to in Section 5;(c)"luxury tax" or "tax" means the tax levied under Section 3;(d)"place of business" includes an office or any other place which a tobacconist uses for the purpose of supplying tobacco or where he keeps his books of accounts;(e)"receipt" means-(i)in respect of supply of tobacco by a tobacconist made by way of sale, the amount or valuable consideration received or receivable by him for such sale including any sum charged for anything done by him in respect of the tobacco so sold at the time of or before the delivery thereof and the price if charged separately, of any primary or secondary packing, other than the cost of freight or delivery or the amount realised as luxury tax when such cost or amount is separately charged; and(ii)in respect of supply of tobacco by a tobacconist made otherwise than by way of sale, the normal price at which the tobacco is sold, and the term "normal price" shall have the same meaning as assigned to it in Section 4 of the Central Excises and Salt Act, 1944;(f)"registered tobacconist" means a tobacconist registered under Section 6;(g)"tobacco" means unmanufactured and manufactured tobacco as described in the Notes and in the table in Chapter 24 in the Schedule to the Central Excise Tariff Act, 1985 and includes Pan Masala (by whatever name called) with or without tobacco but does not include cigarettes priced at rupees five or less per packet of ten and biris;(h)"tobacconist" means-(i)a manufacturer whose turnover of receipts, in a year exceeds one lakh rupees who supplies tobacco by way of sale or otherwise and includes any person who for the purpose of business gets the manufacturing done from any other person, whether or not on job work basis, but doe not include any person who manufactures tobacco only on job work basis without obtaining any proprietary right over it at any stage;(ii)any person who for the purposes of business brings or causes to be brought tobacco in the State or to whom any tobacco is despatched from any place outside the State and who supplies such tobacco by way of sale or otherwise;(iii)any person who supplies tobacco from a place within the State to any place outside the State by way of sale or otherwise;(iv)any person who does not but or otherwise obtain unmanufactured tobacco under a brand name but supplies by way of sale or otherwise such unmanufactured tobacco in a sealed container under a brand name.Explanation.-For the removal of doubts, it is clarified that a person,-(1)who as an agriculturist exclusively supplies tobacco grown by himself or grown on any land in which he has an interest whether as an owner, usufructuary mortgagee, tenant or otherwise whether or not in a sealed container and whether or not under a brand name; or(2)who exclusively supplies unmanufactured tobacco whether or not in a sealed container but not under a brand name;shall not be deemed to be a tobacconist for the purposes of this clause;(i)"turnover of receipts" means the aggregate of the amounts of receipts of a tobacconist during a year in respect of the supply of tobacco by way of sale or otherwise;(j)"year" means the financial year.(2)Words and expressions used in this Act, but not defined shall have meaning assigned to them in the Uttar Pradesh Trade Tax Act, 1948 (U.P. Act No. 15 of 1948).
