Section 2(1) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(1)In this Act, unless the context otherwise requires, -(a)"assessee" means a person by whom tax is payable;(b)"assessing authority" means any officer authorised by the State Government to make assessment under this Act;(c)"business" include any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern and any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern;(d)"Commissioner" means a person appointed by the State Government to be the Commissioner of Commercial Taxes Department and includes and Additional Commissioner of Commercial Taxes;(e)"dealer" means any person who, [in the course of business or otherwise] [Substituted 'in the course of business' by Rajasthan Act No. 15 of 2005, dated 20.5.2005.], 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 on occasional dealer;(f)"goods" means all kinds of movable property (other than newspapers, actionable claims, stocks, shares and securities) and includes livestock;(g)"goods vehicle" means any kind of vehicle used for carriage of goods either solely or in addition to passengers and includes push cart, animal drawn cart, tractor, trailer, auto and cycle rickshaw and the like;(h)"import" means a process by which goods are brought into a local area from outside;(i)"lease" means any agreement or arrangement whereby the right to use any goods for any purpose is transferred by one person to another whether or not for a specified period for cash, deferred payment or other valuable consideration without the transfer of ownership, and includes a sub-lease;(j)"local area" means the area within the limits of,-(i)a panchayat established under the Rajasthan Panchayati Raj Act, 1994 (Act No. 13 of 1994), or(ii)a municipality established under the Rajasthan Municipalities Act, 1959 (Act No. 38 of 1959), or(iii)a notified area committee or a cantonment board constituted or established under any law for the time being in force;(k)"occassional dealer" means any person who, in the course of occassional transactions of business nature, 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 local area;(l)"place of business" means any place where a dealer is doing business and includes,-(i)any warehouse, godown, or other place where the dealer stores or processes his goods;(ii)any place where the dealer produces or manufacture goods;(iii)any place where the dealer keeps his books of accounts;(iv)the place of business of the agent, where the dealer carries on business through an agent (by whatever name called);(m)"State" means the State of Rajasthan;(o)"tax" means the tax payable under this Act;(p)"Tax Board" means Rajasthan Tax Board constituted under the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995);(q)"taxable market value of goods" shall mean the value of goods determined by the assessing authority on the basis of such evidence as may be considered necessary;(r)"taxable" purchase value of the goods" shall mean the purchase price at which a dealer has purchased the goods inclusive of charges borne by his as cost of transportation, packing, forwarding and handling commission, insurance, taxes, duties and the like, or if such goods have not been purchased by him, the prevailing market price of such goods in the local area;(s)"works contract" means any agreement for carrying out for cash, deferred payment or other valuable consideration, the construction, fitting out, improvement or repair of any building, road, bridge or any other immovable property, or manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair, conversion or commissioning of any movable property; and (t) "year" means the year commencing on the first day of April.
