Section 2(1) in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010
(1)In this Act, unless there is anything repugnant in the subject or context, -(a)"bringing goods into a local area" means causing the entry of goods into a local area by bringing them inside the local area or causing the goods to be brought inside the local area from any place outside the local area including a place outside the State for consumption, use or sale therein;(b)"bring motor vehicle into a local area" means causing the entry of motor vehicle into a local area by bringing it inside the local area or causing it to be brought inside the local area from any place outside the local area including a place outside the State for consumption, use or sale therein;(c)"business" includes, -(i)any trade, commerce, manufacture, 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 with a motive to make profit and whether or not any profit accrues therefrom; and(ii)any transaction in connection with or ancillary to such trade, commerce, manufacture, adventure or concern;(d)"Commissioner" means the Excise and Taxation Commissioner appointed under sub-section (1) of section 3 of the VAT Act;(e)"dealer" means any person who, in the course of business, whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into a local area and includes a casual dealer and all other persons specified in sub-clauses (i), (ii) , (iii) and (iv), including Explanation-I, Explanation-II, Explanation-III, of clause (g) of section 2 of the VAT Act;(f)"entry of goods into a local area" with all its grammatical variations and cognate expressions means entry of goods into a local area from any place outside thereof including a place outside the State for consumption, use or sale therein;(g)"gross turnover" used in relation to any dealer means the aggregate amount of the value of goods which such dealer brings or receives in any local area or consumption or use therein during any given period;(h)"law relating to local authority" means the Himachal Pradesh Panchayati Raj Act, 1994, the Cantonment Act, 2006, the Himachal Pradesh Municipal Act, 1994 and the Himachal Pradesh Municipal Corporation Act, 1994, as the case may be;(i)"local area" means the area comprised within the limits of a local authority;(j)"local authority" means an authority constituted under a law relating to local authority;(k)"local goods" in relation to a local area means goods of local origin as distinct from goods which enter into that local area;(l)"receives any goods" means to take delivery or possession of any goods, whether actual or constructive, or cause the goods to be received by any other person;(m)"Schedule" means a Schedule appended to this Act;(n)"State" means the State of Himachal Pradesh;(o)"State Government" means Government of Himachal Pradesh;(p)"tax" means the tax leviable under this Act;(q)"taxable turnover" means the aggregate amount of the value of the goods liable to tax as determined under section 7;(r)"VAT Act" means the Himachal Pradesh Value Added Tax Act, 2005 (12 of 2005);(s)"Works contract" means any agreement for -(i)the construction, fitting out, improvement, maintenance or repair of any building, road, bridge or any other immovable property; or(ii)manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair, conversion or commissioning of any movable property, for cash, deferred payment or other valuable consideration; and(t)"Year" means the financial year.
