- In this Act unless the context otherwise requires-(i)"Appellate Tribunal" means the Appellate Tribunal appointed under Section 4;(ii)"assessee" means any person by whom tax or any other sum of money is payable under this Act and includes every person in respect of whom any proceedings under this Act have been taken for the assessment of tax payable by him;(iii)"assessing authority" means any person not below the rank of Taxation Officer authorized by the Commissioner to make any assessment under this Act;(iv)"business" includes-(a)any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce, manufacture, whether or not such trade, commerce, manufacture, adventure, 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, concern, and(b)any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure or concern;(v)"Commissioner" means the Commissioner of Taxes appointed by the Government under this Act;(vi)"Joint Commissioner" means any person appointed to be a Joint Commissioner of Taxes under this Act;(vii)"Deputy Commissioner" means any person appointed to be a Deputy Commissioner of Taxes under this Act;(viii)"Assistant Commissioner" means any person appointed to be an Assistant Commissioner of Taxes under this Act;(ix)"Taxation Officer" means any person appointed to be a Taxation Officer under this Act;(x)"capital goods" means plant, machinery and equipment used in the process of manufacturing, excluding civil structures as may be prescribed;(xi)"casual trader" means a person who whether as principal, agent or in any other capacity, has occasional transactions involving buying, selling, supplying or distributing goods in the State, whether for cash or for deferred payment, or for commission, remuneration, or other valuable consideration;(xii)"dealer" means any person who carries on the business of buying, selling, supplying or distributing goods, executing works contract, delivering any goods on hire-purchase or any system of payment by installments, transferring the right to use any goods or supplying by way of or as part of any service, any goods directly or otherwise, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration and includes -(a)a casual trader;(b)a commission agent, a broker or a delcredere agent or any auctioneer or any other mercantile agent, by whatever name called;(c)a non-resident dealer or an agent of a non-resident dealer, or a local branch of a firm or company or association or body of persons whether incorporated or not, situated outside the State;(d)a person who, whether in the course of business or not -(i)sells goods produced by him by manufacture, agriculture, horticulture or otherwise; or(ii)transfers any goods, for cash or for deferred payment or for other valuable consideration;(iii)supplies, by way of or as part of any service or in any other manner whatsoever, goods being food or any other articles for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration;(xiii)"declared goods" means goods declared to be of special importance in inter-State trade or commerce under section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956);(xiv)"goods" means all kinds of movable property (other than newspapers, actionable claims, electricity, stocks and shares and securities) and includes all materials, commodities and articles and every kind of property (whether as goods or in some other form) involved in the execution of a works contract, and all growing crops, grass or things attached to, or forming part of the land which are agreed to be severed before sale or under the contract of sale;(xv)"Government" means Government of Manipur.(xvi)"input tax" means the tax paid or payable under this Act by a registered dealer to another registered dealer on the purchase of goods in the course of business for resale or for the manufacture of taxable goods or for use as container or packing material or for the execution of works contract;(xvii)"manufacture" with its grammatical variations and cognate expressions means producing, making, extracting, altering, ornamenting, finishing, assembling or otherwise processing, treating or adapting any goods, but does not include any such process or mode of manufacture as may be prescribed;(xviii)"output tax" means the tax charged or chargeable under this Act by a registered dealer for the sale of goods in the course of business;(xix)"person" includes -(a)an individual;(b)a joint family;(c)a company;(d)a firm;(e)an association of persons or a body of individuals; whether incorporated or not;(f)the Central Government or any State or Union Territory in India;(g)a local authority;(xx)"place of business" means any place where a dealer carries on the business and includes -(a)any warehouse, godown or other place where a dealer stores or processes his goods;(b)any place where a dealer produces or manufactures goods;(c)any place where a dealer keeps his books of accounts;(d)in cases where a dealer carries on business through an agent (by whatever name called), the place of business of such agent;(e)any vehicle or vessel or any other carrier wherein the goods are stored for transporting the goods;(xxi)"prescribed" means prescribed by Rules made under this Act;(xxii)"purchase" with all its grammatical variations and cognate expressions shall be construed from the word "Sales";(xxiii)"registered dealer" means a dealer registered under this Act;(xxiv)"reverse tax" means that portion of input tax of the goods for which credit has been availed but such goods are used subsequently for any purpose other than resale or manufacture of taxable goods or execution of works contract or use as containers or packing materials, within the State;(xxv)"sales" with all its grammatical variations and cognate expressions means every transfer of the property in goods, other than by way of mortgage, hypothecation, charge or pledge, by one person to another in the course of trade or business for cash, deferred payment or other valuable consideration and includes -(a)transfer, otherwise than in pursuance of a contract, of property in , goods for cash, deferred payment or other valuable consideration;(b)transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;(c)delivery of goods on hire purchase or any other system of payment by installments;(d)a transfer of the right to use any goods for any purpose, whether or not for specified 'period, for cash, deferred payment or any other valuable consideration;(e)a transfer of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or any other valuable consideration;(f)a supply, by way of or as part of any service or in any other manner whatever, 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;(g)a 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, 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 purchase of those goods by the person to whom such transfer, delivery or supply is made, but does not include a mortgage, hypothecation, charge or pledge.Explanation. - (a) A sale or purchase of goods shall not be deemed to have taken place inside the State if the goods are sold -(i)in the course of inter - State trade or commerce; or(ii)outside the State of Manipur; or(iii)in the course of import of goods into or export of goods out of the territory of India.(b)Where there is a single contract of sale or purchase of goods situated at more places than one, the provisions of this Explanation shall apply as if there were separate contract in respect of the goods at each of such places.(xxvi)"sales price" means the amount of valuable consideration received or receivable by dealer for the sale of any goods less any sum allowed as cash discount, according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods or services at the time of or before delivery thereof, excise duty, special excise duty or any other duty or taxes except the tax imposed under this Act;Explanation. - For the purpose of this clause "Sales Price" includes such sum received or receivable as consideration in relation to the transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract.(xxvii)"Schedule" means the Schedule appended to this Act;(xxviii)"tax" means the tax payable under this Act;(xxix)"tax invoice'" means a document listing goods sold with price, quantity and other details as specified in this Act and includes a statement of account, bill, cash register, slip, receipt or similar record, regardless of its form;(xxx)"taxable turnover" means the turnover on which a dealer shall be liable to pay tax as determined after making such deductions from his total turnover in such manner as may be prescribed;(xxxi)"turnover" means the aggregate amount for which goods are either bought or sold, supplied or distributed by a dealer, either directly or through another, on his own account or on account of others, whether for cash or for deferred payment or for other valuable consideration;Explanation. - (i) The turnover in respect of delivery of goods on hire purchase or on any system of payment by installment shall be the market price of the goods so delivered.(ii)The turnover in respect of the transfer of the right to use any goods shall be the aggregate amount received or receivable by the dealer as consideration for such transfer.(iii)Subject to such conditions and restrictions, if any, as may be prescribed in this behalf -(a)the amount for which goods are sold shall include any sums charged for anything done by the dealer in respect of the goods sold at the time of, or before, the delivery thereof;(b)any cash discount on the price allowed in respect of any sale or any amount refunded in respect of articles returned by customers shall not be included in the turnover; and(c)where for accommodating a particular customer, a dealer obtains goods from another dealer and immediately disposes of the same to the said customer, the sale in respect of such goods shall be included in the turnover of the latter dealer but not in that of the former.(xxxii)"Value Added Tax" means a tax on sales or purchases levied under this Act;(xxxiii)"vehicle" includes every wheeled conveyance used for the carriage of goods solely or in addition to passengers;(xxxiv)"vessel" includes any ship, barge, boat, raft, timber, bamboos or floating materials propelled in any manner;(xxxv)"work contract" includes any agreement for carrying out for cash, deferred payment or other payment or other valuable consideration, the building construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, repairing or commissioning of any movable or immovable property.(xxxvi)"year" means the financial year beginning from 1st April and ending with 31st March;(xxxvii)"State" means the State of Manipur.
