(11)The Board may, having regard to the convenience of assessees and the interests of revenue, by notification in the Official Gazette, make rules specifying the cases in which, and the circumstances under which, an application may be made for the grant of a certificate under sub-section (9) and the conditions subject to which such certificate may be granted and providing for all other matters connected therewith.Explanation.—For the purposes of this section,—(a)"accountant" shall have the meaning assigned to it in the Explanation to sub-section (2) of section 288;(aa)"buyer" with respect to—(i)sub-section (1) means a person who obtains in any sale, by way of auction, tender or any other mode, goods of the nature specified in the Table in sub-section (1) or the right to receive any such goods but does not include,—(A)a public sector company, the Central Government, a State Government, and an embassy, a High Commission, legation, commission, consulate and the trade representation, of a foreign State and a club; or(B)a buyer in the retail sale of such goods purchased by him for personal consumption;(ii)[***](iii)sub-section (1F) means a person who obtains in any sale, goods of the nature specified in the said sub-section, but does not include,—(A)the Central Government, a State Government and an embassy, a High Commission, legation, commission, consulate and the trade representation of a foreign State; or(B)a local authority as defined in Explanation to clause (20) of section 10; or(C)a public sector company which is engaged in the business of carrying passengers.(ab)[***](b)"scrap" means waste and scrap from the manufacture or mechanical working of materials which is definitely not usable as such because of breakage, cutting up, wear and other reasons;(c)"seller" [with respect to sub-section (1) and sub-section (1F)] means the Central Government, a State Government or any local authority or corporation or authority established by or under a Central, State or Provincial Act, or any company or firm or co-operative society and also includes an individual or a Hindu undivided family whose total sales, gross receipts or turnover from the business or profession carried on by him exceed [one crore rupees in case of business or fifty lakh rupees in case of profession] during the financial year immediately preceding the financial year in which the goods of the nature specified in the Table in sub-section (1) are sold.
