Section 2 in Himachal Pradesh General Sales Tax Act, 1968
2. Definitions.
- In this Act, unless there is anything repugnant in the subject or context,-(a)"Assessing Authority" means any person authorised by the State Government to make any assessment under this Act;(aa)[ "business" includes,- [New clause (aa) added by H.P. Act No. 7 of 1977-Sec. 2(a).](i)any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce, or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and(ii)any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;](b)"Commissioner" means the Excise and Taxation Commissioner appointed under sub-section (1) of section 3;(c)[ "dealer" means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly) or indirectly, for cash, or for deferred payment, or for commission, remuneration or other valuable consideration and includes:- [Clause '(C)' substituted vide Act No. 7 of 1977-Sec. 2(b).](i)a local authority, a body corporate, a company, a co-operative society or other society, club, firm, Hindu Undivided Family or other association of persons which carries on such business:(ii)a factor, broker, commission agent, a dealer,s 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 buying, selling, supplying or distributing goods belonging to any principal, whether disclosed or not; [XXXX](iii)an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not, and whether the offer of the indenting purchaser is accepted by him or by the principal or a nominee of the principal [;and] [The sign at the end of sub-clause (iii) of clause (c) Subs. by 'and' vide H.P. Act No. 14 of 1994 (Sec. 2).](iv)[ every person engaged in the business of,- [Sub-clause (iv) added vide, H.P. Act No. 14 of 1994, Part (a) of Sub-clause (iv) shall be deemed to be added w.e.f. 2.2.1983 and the remaining provisions deemed to be added w.e.f 13.8.1985.](a)transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;(b)transfer of property in goods (which as goods or in some other form) involved in the execution of a works contract;(c)delivery of goods on hire-purchase or any system of payment by instalments;(d)transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable Consideration;(e)supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; and(f)supply by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service, is for cash, deferred payment or other valuable consideration].Explanations. - (1) Every person who acts as an agent in Himachal Pradesh of a dealer residing outside this State and buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer as-(i)a mercantile agent as defined in the Sale of Goods Act, 1930(3 of 1930); or(ii)an agent for handling of goods or documents of title relating to goods; or(iii)an agent for the collection of the payment of the sale price of goods or as a guarantor for such collection or payment;and every local branch or office in Himachal Pradesh of a firm registered outside this State or a company or other body corporate, the principal office or headquarters whereof is outside this State, shall be deemed to be a dealer for the purpose of this Act.(2)[Every department or its subordinate offices, of a Government] [Subs. for the words 'A Government' vide Act No. 14 of 1994 (Sec. 2) w.e.f. 13.8.85.] which whether or not in the course of business, buys, sells, supplies or distributes goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall, except in relation to any sale, supply or distribution of surplus, unserviceable or old stores or materials or waste products or obsolete or discarded machinery or parts or accessories thereof, be deemed to be a dealer for the purpose of this Act.(3)For the purpose of this clause "Government" shall include the Central Government or the Government of any other State or Union Territory;](d)"declared goods" shall have the meaning assigned to that expression in clause (c) of section 2 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956);(dd)[ Deputy Excise and Taxation Commissioner, appointed under sub-section (1) of section 3 of this Act, to assist the Commissioner and shall also include the Joint Excise and Taxation Commissioner; [Clause (dd) of section 2 in vide Act No. 15 of 1986, and further renumbered as clause '(ddd)' and new clause (dd) added vide Act No. 15 of 1987 (Sec. 2).](ddd)"Financial Commissioner" means the Financial Commissioner appointed or empowered to exercise the powers of the Financial Commissioner under this Act;](e)[ "goods" means every kind of movable [property other than newspapers, actionable] [Clause '(e)' subs. vide Act No. 7 of 1977 (Sec. 2) and shall always be deemed to have been substituted.] claims, stocks, shares or securities, and, includes growing crops, grass, trees and things attached to or fastened to anything permanently attached to the earth but which under the contract of sale, are agreed to be severed, and includes any class of goods;](f)"notification" means notification published under proper authority in the Rajpatra, Himachal Pradesh;(g)"prescribed" means prescribed by rules made under this Act;(h)[ "purchase" with all its grammatical or cognate expressions, means the acquisition of goods for cash or deferred payment or other valuable consideration otherwise than under a mortgage, hypothecation, charge or pledge and includes- [Clause (h) subs. vide H.P. Act No. 8 of 1985 (Sec. 2).](i)the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment of other valuable consideration;(ii)the transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract;(iii)the delivery of goods on hire-purchase or any system of payment by instalments;(iv)the transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;(v)the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;(vi)the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption, or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the persons making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made;](i)"registered" means registered under this Act;(j)[ "sale" means any transfer of property of goods for cash or for deferred payment or for any other valuable consideration other than a mortgage, hypothecation, charge or pledge, and includes- [New clause (j) subs. vide Act No. 8 of 1985 (Sec. 2).](i)the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;(ii)the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;(iii)the delivery of goods on hire-purchase or any system of payment by instalments;(iv)the transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;(v)the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;(vi)the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service, is for cash, deferred payment or other valuable consideration; and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made;](k)"Schedule" means a Schedule to this Act;(l)"State Government" or "Government" means the Government of Himachal Pradesh;(ll)[ "timber" includes trees when they have fallen, or have been felled or agreed to be felled and all wood whether cut up or fashioned or hollowed out for any purpose or not;] [Clause (II) added vide Act No. 7 of 1977 (Sec. 2(d) and shall always be deemed to have been added.](m)"turnover" includes, the aggregate of the amounts of sales and purchases and parts of sales and purchases actually made by any dealer during the given period less any sum allowed as cash discount according to ordinary trade practice, but including any sum charged for anything done by the dealer in respect of the goods at the time of, or before, delivery thereof;Explanations. - (1) The proceeds of any sale made outside the Himachal Pradesh by a dealer, who carries on business both inside and outside Himachal Pradesh, shall not be included in the turnover.(2)The turnover of any dealer in respect of transactions of forward contracts, in which goods are actually not delivered, shall not be included in the turnover.(3)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 of a dealer;(4)[ in respect of transactions covered under sub-clause (iii) of clause (h) and sub-clause (iii) of clause (j) of this section the amount to be included in the turnover shall be the total sum payable by the hirer under a hire-purchase agreement in order to complete the purchase agreement in order to complete the purchase of, or the acquisitions of property in the goods to which the agreement relates and includes any sum as payable by the hirer under the hire purchase agreement by way of deposit or other initial payment, or credited or to be credited to him under such agreement on account of any such deposit or payment whether that sum is to be or has been paid to owner or to any person or is to be or has been discharged by payment of money or by transfer or delivery of goods or by any other means, but does not include any sum payable as a penalty or as compensation or damages for breach of the agreement.(5)The amount to be included in the turnover in respect of transfer of property in goods (whether as goods or in some other form) involved in the execution of work contract shall be its sale price;] [Explanations (4) and (5) added vide H.P. Act No. 14 of 1994 (Sec. 2), w.e.f. 13.8.1985.](n)"year" means the financial year;(o)"import" means the bringing of goods into Himachal Pradesh from any place outside its limits [;] [Substituted for vide H.P. Act No. 2 of 1974.](p)[ "small scale industries" means all industrial units with [a capital investment as may be prescribed] [Clause (p) added vide H.P. Act No. 5 of 1972 repealed by H.P. Act No. 11 of 1973 and again new clause (p) added vide Act No. 2 of 1974 effective w.e.f. 12.4.1971.] irrespective of the number of persons employed;]Explanation. - In this clause "capital investment" means investment in plant and machinery only [] [Substituted for ',' vide H.P. Act No. 5 of 1991 w.e.f. 1.4.1991.](q)[ x x x] [Clause (q) added vide Act No. 12 of 1979 w.e.f. 1.4.1979, subsequently omitted by Act No. 5 of 1991 w.e.f. 1.4.1991.]
