- In this Act, unless the context otherwise requires,-(a)[ "Assessing authority" means any officer appointed or deemed to have been appointed under VAT Act and authorised by the Commissioner to make assessment under that Act;] [Substituted by Act No. Orissa 10 of 2005, dated 9.9.2005.];(aa)[ "Advance Ruling Authority" means the Orissa Sales Tax Tribunal constituted under sub-section (1) of section 4 of the VAT Act; [Inserted by Act No. Orissa 2 of 2012, dated 15.2.2012.](ab)"Advance Ruling" means a determination made by the Advance Ruling Authority of a disputed question raised under section 17-A;(ac)"Applicant for Advance Ruling" means a registered dealer registered under the Act, or a person who has filed an application under section 17-A;(ad)"Assessing Authority" means any officer appointed or deemed to have been appointed under the VAT Act and authorised by the Commissioner to make assessment under that Act;].(b)[ "Commissioner" means Commissioner of Sales Tax appointed or deemed to have been appointed under VAT Act;] [Substituted by Act No. Orissa 10 of 2005, dated 9.9.2005.];(c)"Dealer" shall have the meaning assigned to it in [sub-section (12) of Section 2 of VAT A,] [Substituted by Act No. Orissa 10 of 2005, dated 9.9.2005.] and shall include a handing or delivery agent of an agent acting in any manner on behalf of the Principal:(d)"Entry of goods" with all its grammatical variations and cognate expressions, means entry of goods into a local area from any place outside that local area of any place outside the State for consumption, use or sale therein;(e)"Importer" means a Dealer or any other person who in any capacity brings or causes to be brought any scheduled goods into a local area for consumption, use or sale therein;(f)[ "Local area" mans the area within the limits of any [Substituted by Act No. Orissa 5 of 2000, dated 24.7.2000](i)Municipality constituted under the Orissa Municipal Act, 1959.(ii)Grama Panchayat constituted under the Orissa Grama Panchayats Act, 1964;(iii)other local authority by whatever name called, constituted or continued in any law for the time being in force,and includes the area within an industrial township constituted under section 4 of the Orissa Municipal Act, 1950;](g)"Person" includes any Company or Association or Body or individuals whether incorporated or not and also a Hindu undivided family, a Firm, a Local Authority, Government of India, the Government of any State or Union Territory;(h)"Motor Vehicle" means a Motor Vehicle as defined in clause 28 of section 2 of the Motor Vehicles Act, 1988; [excluding any tractor, earth mover, excavator, bulldozer or road-roller] [Added by Act No. Orissa 2 of 2004, dated 5.2.2004](i)"Prescribed" means prescribed by rules;(j)"Purchase value" means the value of any scheduled goods it not ascertainable from Original invoice or bill and Included Insurance charges, excise duies countervailing charges, sales tax, ["Value Added Tax or, as the case may be, turnover tax"] [Inserted by Act No. Orissa 10 of 2005, dated 9.9.2005.] transport charges, freight charges and all other charges incidental to the purchase of such goods:Provided that where purchase value of any scheduled goods is not ascertainable on account of non-availability or non-production of the original invoice or bill or when the invoice or bill produced is proved to be false or if the scheduled goods are required or obtained otherwise than by way of purchase, then the purchase value shall be the value or the Price at which the scheduled goods of like or quality is sold or is capable of being sold in open market;(jj)[ "Registering Authority" maens any officer authorised by the commissioner to function as registering authority under VAT Act;] [Inserted by Act No. Orissa 10 of 2005, dated 9.9.2005.];(k)"Rules" means rules made under this Act;(l)[***] [Omitted 'Sales Tax Act' means the Orissa Sales Tax Act, 1947' by Act No. Orissa 10 of 2005, dated 9.9.2005.](m)"Scheduled goods" means the goods, specified in the schedule to the Act;(n)"State Government" means the Government of Orissa:(o)[ "Tribunal" means the Orissa Sales Tax Tribunal constituted under VAT Act;] [Substituted by Act No. Orissa 10 of 2005, dated 9.9.2005.];(oo)[ "Tax period" means such period for which return is required to be furnished by or under this Act; [Inserted by Act No. Orissa 10 of 2005, dated 9.9.2005.](ooo)"VAT Act" means the Orissa Value Added Tax Act, 2004;](p)"Year" means the Financial year; and(q)words and expressions used herein and not defined in the is Act, but defined in the [VAT Act] [Substituted by Act No. Orissa 10 of 2005, dated 9.9.2005.] shall have the meaning respectively assigned to them in that Act.
