Section 2 in Maharashtra Sales Tax on the Transfer of property in goods involved in the execution of Works Contracts (Re-enacted) Act, 1989
2. Definitions.
- In this Act, unless the context otherwise requires,(1)(a)"appointed day" means the 1st day of October 1986;(b)"Bombay Sales Tax Act" means the Bombay Sales Tax Act, 1959;(c)"Commissioner" means the person appointed to be the Commissioner of Sales Tax under the Bombay Sales Tax Act;(d)"dealer" means any person who, whether for valuable consideration, commission, remuneration or otherwise, transfers property in goods involved in the execution of works contracts and includes -any State Government and the Central Government which so transfers such property in goods, and any society, club, or association of persons which so transfers the property in goods to its members;(e)"declared goods" means declared goods as defined in the Central Sales Tax Act, 1956;(f)[***] [Clause (f) deleted and shall be deemed always to have been deleted by Maharashtra 12 of 1995 Section 13, (a).](g)"person" includes any company or body of individuals whether incorporated or not, a Hindu undivided family, a firm, a local authority and also a corporation, company, body or authority owned or set-up by, or subject to administrative control of the Central Government or any State Government;(h)"prescribed" means prescribed by rules;(i)"purchase price" means the amount of valuable consideration paid or payable by a person for purchase of any goods in relation to execution of works contract, effected in the State or in the Course of inter-State trade or commerce or in the course of import including any sum charged for anything done by the seller in respect of the goods at the time of or before delivery thereof and will also include the cost of freight, transit or insurance and any taxes, duties, cesses and fees paid or payable in respect of such goods, whether charged separately or not;(j)"registered dealer" means a dealer registered under section 8;(k)"rules" means rules made under this Act;(l)"sales" means a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract in the State; and the word "sell" with all its grammatical variation and cognate expressions shall be construed accordinglyExplanation. - "For the purposes of this clause, the transfer of property in the goods involved in the execution of a works contract hall be deemed to have taken place in the State, if the goods so transferred are within the State at the time of their use, application or, as the case may be, appropriation in the execution of the works contract, irrespective of the place where the agreement for works contract is made and whether the consent of the other party is prior or subsequent to such use, application or appropriation;(m)[ "Sale price" means [Clause (m) was substituted by Mah Act No 12 of 1995 and shall be deemed to have been always so substituted.](i)the amount of purchase price of the goods or, as the case may be, the value of the goods, brought or transferred from a place outside the State where such goods are sold in the same form in which they were purchased, brought or transferred, and(ii)where the goods have been sold in the form other than the form in which they were purchased or, as the case may be, brought or transferred from a place outside the State, then the purchase price of the goods or, as the case may be, the value of the goods brought or transferred from a place outside the State, and so sold,](m1)[ "Schedule" means the Schedule to this Act.] [Inserted by Maharashtra 28 of 1991, section 2.](n)"State" means the State of Maharashtra;(ni)[ tax means the tax payable under this Act and includes a lump sum amount by way of composition payable. in lieu of the amount of tax.] [Clause (ni) inserted by Maharashtra 17 of 1993 Section 9 w.e.f. 1.1.1992.](o)"turnover of purchases" means the aggregate of the amounts of purchase price paid or payable by a dealer in respect of purchase of any goods in relation to the execution of works contract, made by him during any period, after deducting the amount of purchase price, if any, refunded to the dealer by the seller in respect of any goods purchased from the seller and returned to him within the prescribed period;(p)"turnover of sales" means the aggregate or the amount of sale price received or receivable by a dealer in respect of any transfer of property in goods involved in the execution of any works contract whether executed fully or partly during any period(q)"Year",(i)means the financial year,(ii)in relation to any particular registered dealer for the purposes of this Act (except sections 3 and 8), means the year by reference to which the accounts of that dealer are ordinarily maintained in his books, but the dealer may by written declaration made by him in this behalf opt for the financial year:Provided that, where an option has once been exercised by a registered dealer, he shall not, except with the consent of the Com missioner and upon such condition as the commissioner may determine, make any variation in respect thereof;(2)Works used in this Act but not defined shall have the same meaning as assigned to them under the Bombay Sales Tax Act.
