Section 2 in Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994
2. Definitions.
(1)In this Act, unless the subject or context otherwise requires, -(a)"business" means the activity of supplying tobacco or its products by way of sale or otherwise, whether or not such activity is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such activity;(b)"luxuries" means tobacco and its products;(c)"receipt" in relation to a tobacconist means the amount of valuable consideration received or receivable by him for supply of tobacco or its products by way of sale or otherwise including any sum charged for anything done by him in respect of tobacco or its products so sold at the time of or before the delivery thereof and the price of any primary or secondary packing;(d)"registered tobacconist" means a tobacconist registered under the provisions of this Act;(e)"rules" means the rules made under this Act;(f)"State" means the State of Rajasthan;(g)"tax" means the tax levied on the luxuries under this Act;(h)"tobacco" means unmanufactured and manufactured tobacco as described in the Notes and in the table in Chapter 24 of the Central Excise Tariff Act, 1985.Explanation. - For the purposes of this clause,(i)unmanufactured tobacco means unmanufactured tobacco having brand name;(ii)manufactured tobacco does not include Bidis;(i)"tobacconist" means, -(a)a manufacturer who supplies tobacco whether by way of sale or otherwise, and includes any person who for the purposes of business gets the manufacturing done from any other person, whether or not on job work basis; but does not include any person who manufactures tobacco only on job work basis;(b)any person who for the purposes of the 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 whether by way of sale or otherwise;(c)any person who supplies tobacco from a place within the State to any place outside the State, whether by way of sale or otherwise; and(d)any person who does not buy or otherwise obtains unmanufactured tobacco under a brand name but supplies whether 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 hereby declared that, -(i)an agriculturist, who exclusively supplies unmanufactured tobacco grown on land cultivated by him personally, whether or not in a sealed container but not under a brand name;(ii)a person, who exclusively supplies unmanufactured tobacco whether or not in a sealed container but not under a brand name;(iii)a person, not being a person referred to in a sub-clause (c), who exclusively obtains tobacco whether by way of purchase or otherwise from a registered tobacconist;shall not be deemed to be a tobacconist for the purpose of this clause; and(j)"turnover of receipt" means the aggregate of the amounts of receipts of a tobacconist during a year in respect of supply of tobacco whether such supply is by way of sale or otherwise.(2)Words and expressions used but not defined in this Act shall have the meanings assigned to them under the [Rajasthan Sales Tax Act, 1994 (22 of 1995)] [Substituted by Rajasthan 8 of 1998, w.e.f 31-7-1998.].
