Section 2 in The Jammu and Kashmir General Sales Tax Act, 1962
2. Definitions.
- In this Act, unless the context otherwise requires,-(a)"appellate authority" means an authority appointed by the Government for purposes of this Act;(aa)[ "appropriate authority" means the Assessing Authority having jurisdiction over a case to make assessment or any other authority seized with the jurisdiction in respect of other proceedings;] [Clause (aa) inserted by Act X of 1984, Section 2.](b)[ "assessing authority" means any person appointed by the Government under section 3 to exercise the powers and perform the functions of the assessing authority under the Act and includes an officer-in-charge of a Check Post or Notified Area] [Substituted by Act XIII of 1978, Section 2.] ;(bb)[ "assessee" means a person including a dealer who is liable to pay tax, penalty, interest or any other sum under this Act and also includes a person against whom any proceedings have been taken under this Act;] [Clause (bb) inserted by Act XXIII of 1978, Section 2.](c)'assessment year' means twelve months ending 31st March ;(cc)[ "Business" includes, - (i) any trade, commerce, or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, manufacture, adventure concern is carried on with the motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern ; [Inserted by Act XXIII of 1978, Section 2.](ii)any transaction in connection with, or ancillary or incidental to, such trade, commerce, manufacture, adventure or concern;"](d)"certificate" means a certificate granted or renewed under this Act;(e)"commissioner" means any person appointed by the Government to exercise functions of Commissioner under this Act;(f)"contract" means any agreement for carrying out for cash or deferred payment or other valuable consideration-(i)the preparation construction, fitting out improvement or repair of any building, road, bridge or other immovable property, or(ii)the installation or repair of any machinery affixed to a building and other immovable property, or,(iii)the fitting out improvement or repair of any movable property, or(iv)[ the provision of any amenities or service or labour or the supply of taxable goods whether separately or jointly as a part of the same transaction or otherwise ;] [Sub-clauses (iv) added by Act XXV of 1972.](g)[ the "dealer" means any person who carries on (whether regularly or otherwise) the [business of selling, purchasing,] [Substituted by Act 1978, Section 2.] supply/or distributing goods, directly, or indirectly, for cash or for deferred payment, or for commission, remuneration, or other valuable consideration and includes,-(i)a factor, broker, commission agent, delcredere agent, or any other mercantile agent, by whatever name called and whether of the same description as hereinbefore mentioned or not, who carries on the [business of selling, purchasing,] [Substituted/omitted by Act XX of 1981, Section 3.] supplying or distributing goods belonging to any principal whether disclosed or not;(ii)notwithstanding any condition to the contrary contained in the agreement with the principal, an auctioneer who carries on the [business of selling, purchasing] [Substituted/omitted by Act XX of 1981, Section 3.] or auctioning goods belonging to any principal, whether disclosed or not or whether the offer of the intending purchaser is accepted by him or the principal or nominee of the principal;(iii)a club or any association [selling or purchasing goods ;] [Substituted/omitted by Act XX of 1981, Section 3.](iv)a contractor supplying, [selling, purchasing] [Substituted/omitted by Act XX of 1981, Section 3.] or using or consuming goods in the execution of a works contract.Explanation I. - Every person who acts as an agent in the State of a dealer residing outside the State [and sells, purchase,] [Substituted/omitted by Act XX of 1981, Section 3.] supplies or distributes goods in the State or acts on behalf of such dealer as-(i)mercantile agent;(ii)an agent for handling of goods or documents or title relating to goods; or(iii)an agent for the collection or the payment of sale price of goods or as a guarantor for such collection or payment shall be a dealer for the purposes of this Act.Explanation II. - Any department of the Government which, whether or not [in the course of business, sells or buys] [Substituted/omitted by Act XX of 1981, Section 3.] supplies or distributes goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration shall, be deemed to be a dealer for the purposes of this Act.Explanation III. - For purposes of this clause Government includes the Central Government or the Government of any other State;](h)[ "Goods" means all kinds of movable property (not being actionable claim, newspapers, stock, shares and securities) and includes- [Substituted by Act XX of 1981.](i)food or any article of food or other eatable or any drink (whether or not intoxicating) supplied or served by way of or as part of any service or in any manner whatsoever, with or without any amenity [in a hotel, restaurant or any other place of eating by whatever name called :Provided that where a composite charge is payable in respect of residential accommodation, food and drink, the sale price of food and drink included therein shall be determined in such manner as may be notified by the Government notification in the Government Gazette; ][(i-a) services, provided in the shape of works contract, whether divisible or indivisible, involving the transfer or property or not, services in the form of lodging facilities provided by the hotels, services provided by Telecom/Cellular phone agencies by way of transfer of right to use any goods or otherwise, services provided by private nursing homes, beauty saloons, photographers and advertisers rendered by way of or as part of any contract or in any other manner whatsoever involving skill and labour or any other services as may be notified by the Government from time to time;] [Substituted by Act IV of 2005, Section-2, w. e. f. 8-11-2004.](ii)all materials, articles and commodities, whether or not to be used in construction, fitting out improvement, or repair of movable or immovable property;(iii)growing crops, grass, trees, plants including the produce thereof and other things attached to or forming part of the land which arc agreed to be served before sale or under contract of sale ; and(iv)right to use any goods for any purpose, whether or not, for a specific period;](hh)[ "controlled goods" means any goods the distribution or price whereof is controlled by law ;] [Clause (hh) inserted by Act XXIX of 1966.](i)"import" means bringing of goods into the State from any place outside its limits;(j)"licence" means a licence granted or renewed under this Act ;(k)"prescribed" means prescribed by rules made under this Act;(kk)[ person includes,- [Inserted by Act XIII of 1978, Section 2.](i)an individual,(ii)Hindu undivided family,(iii)a firm,(iv)a local authority,(v)any other association or persons or body of individuals, whether incorporated or not, or(vi)any Department of the Government; ](kkk)[ "purchase price" means the amount of valuable consideration paid or payable by a person for any purchase made including any sum paid or payable, for anything done by the seller in respect of the goods at the time of or before delivery thereof, other than the actual cost of inward freight or delivery or the cost on installation when such cost is separately charged] [Inserted by Act XIII of 1978, Section 2.] ;(l)[ "Sale" with all its grammatical variations and cognate expressions means any transfer of property in goods, otherwise than by mortage, hypothecation, charge or pledge, by any person for cash with or deferred payment or for any other valuable consideration and includes a transfer of property in goods or in some other form- [Clause (l) substituted by Act XX of 1981, Section 3.][xxx](i)[ being eatables including food or any drink (whether or not intoxicating) by way of or as part of any service or in any other manner whatsoever with or without any other amenity,] [Renumbered by Act IV of 2005, Section-2, w.e.f. 8-11-2004.](ii)on hire purchase or any system of payment by instalments notwithstanding that the seller retains the title to any goods as security for payment of price,(iii)in the course of supplies or distribution by a society or a club or any association or any other body of persons whether or not, incorporated,(iv)transfer of the right to use any goods, for any purpose (whether or not for a specified period), and the word "purchase" shall be construed accordingly, and(v)[ in case of services covered under the definition of goods, the transaction, whether involving the transfer of property or not, shall be deemed to be a sale by the person making the same ;] [Added by Act IV of 2005, Section 2, w.e.f. 8-11-2004.]Explanation 1. - A transfer of property in goods for cash or deferred payment or other valuable consideration, whether on licence, permit or otherwise, shall notwithstanding that such goods are controlled goods be deemed to be a sale.Explanation 2. - (a) The sale of goods shall be deemed, for the purposes of this Act, to have taken place in the State, wherever the contract of sale might have been made, if the goods are within the State :-(i)in the case of specific or ascertained goods, at the time the contract of sale is made ; and(ii)in the case of unascertained or future goods, at time of their appropriation to the contract of sale by the seller, whether the assent of the other party is prior or subsequent in such appropriation ;(iii)whether there is a single contract of sale of goods situated at more places than one, the provision of clause (a) shall apply as if there were separate contracts in respect of the goods at each of such places ;](ll)[ "sale price" means the amount of valuable consideration paid or payable to a dealer for any sale including any sum paid or payable for anything done by the dealer in respect of the goods at the time of or before delivery thereof other than the actual cost of outward freight or delivery or the cost of installation when such cost is separately charged ; [Inserted by Act XX of 1981, Section 3.]Explanation. - In the case of sale of goods warehoused in bonded warehouses, appointed or licensed under the Central Excise and Salt Act, 1944 or the Jammu and Kashmir Excise Act, Samvat 1958, the sale price shall include the duties paid or payable under the aforesaid Acts in respect of such goods at the time of clearance of the goods from the bonded warehouses whether such duties are paid or payable by or on behalf of the seller or by any person who clears the goods ;](m)[ "tax" means the tax leviable under [section 4 and 4B] [Substituted by Act XIII of 1978, Section 2.] includes as surcharge payable under section 4-A and tax recoverable under section 8-B.];(mm)[ "tax recovery officer" includes any authority not below the rank of Assessing Authority posted to the tax recovery circle for the purposes of section 16 of this Act;] [Inserted by Act XX of 1981, Section 3.](mmm)[ "Tribunal" means the Appellate Tribunal constituted under section 12-A of this Act;] [Inserted by Act X of 1997, Section 2.](n)[ "turnover" includes the aggregate of the amounts of sale and purchase and parts of sale and purchase made by any dealer whether as principal agents or in any other capacity", and [Clause (n) substituted by Act XX of 1981, Section 3.]Explanation. - Subject to such conditions and restrictions, if any, as may be prescribed in this behalf-[xxx](1)[] [Renumbered by Act VII of 2009, Section 10, w.e.f. 20-03-2009.] any cash or other discount on the price allowed in respect of any amount refunded in respect of articles returned by the customers shall not be included in the turn over;(3)[] [Renumbered by Act VII of 2009, Section 10, w.e.f. 20-03-2009.] the proceeds of sale of any goods on the purchase of which tax is leviable under this Act or the purchase value of any goods on the sale of which tax is leviable under this Act shall not be included in the turnover but the purchase value of the goods liable to tax under section 4-B shall be included; ](o)"year" used in relation to any particular dealer means the year by reference to which, according to a declaration made by that dealer, the accounts of that dealer are ordinarily maintained in his books and where no such declaration is made, the year commencing on the first day of April and ending on 31st March :Provided that a dealer shall not change the year except with the previous permission of the assessing authority and except on such terms and conditions as may be determined by such authority.
