DEFINATIONS GIVEN IN RULES

DEFINATIONS GIVEN IN RULES

B.(11) "Central form"[Rule 2(1)(k) of Haryana Value Added Tax Rules, 2003]

 "Central form" means a form prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957;

B.(12) "Circle"

 [Rule 2(1)(l) of Haryana Value Added Tax Rules, 2003]

 "Circle" means a tax circle created by an officer incharge of the district with the approval of the Commissioner;
B.(13) "Company"[Rule 2(1)(m) of Haryana Value Added Tax Rules, 2003]

 "Company" means a company incorporated under the Companies Act, 1956 (Act 1 of 1956);

B.(14) “Dhabawala”, “tandoorwala” or “lohwala”

[Rule 2(1)(mn) of Haryana Value Added Tax Rules, 2003]

  “Dhabawala”, “tandoorwala” or “lohwala” means a person who prepared himself or by applying manual labour, using traditional tools and equipment of his trade, Indian food preparations exclusively

B.(15) "Form"

[Rule 2(1)(n) of Haryana Value Added Tax Rules, 2003]

 "Form" means a form appended to these rules;

B.(16) "Government treasury"

[Rule 2(1)(o) of Haryana Value Added Tax Rules, 2003]

 "Government treasury" means a treasury or sub-treasury of Government or a branch or subsidiary of the State Bank of India or of other Scheduled Banks authorised by the State Government in this behalf;

B.(17) "Halwaii"

 [Rule 2(1)(p) of Haryana Value Added Tax Rules, 2003]

 "Halwaii" means a person who prepares himself or by employing manual labour, by "Government treasury" using traditional tools and equipment of his trade but not by mechanical operation(s) like in factories, Halwaii goods, and sells such goods exclusively.
B.(18) "Halwaii goods"
[Rule 2(1)(q) of Haryana Value Added Tax Rules, 2003]

 "Halwaii goods" means Mithaii, Namkeen and other ready to consume eatables, tea, coffee, milk, milk-shake, lassi, and other such beverages, ordinarily prepared by Halwaii but does not include items of food generally known as fast food, bakery products, confectionery (toffees, chocolates etc.), Chinese food, south-Indian food, north-Indian food and regular meals;

B.(19) "High Court"

[Rule 2(1)(r) of Haryana Value Added Tax Rules, 2003]

 "High Court" means the Punjab and Haryana High Court;

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B.(20) "HUF"

[Rule 2(1)(s) of Haryana Value Added Tax Rules, 2003]

 "HUF" means Hindu Undivided Family;

B.(21) "Lump sum dealer"

[Rule 2(1)(t) of Haryana Value Added Tax Rules, 2003]

 "Lump sum dealer" means a registered dealer in whose case composition of tax under section 9 is made and is in force;

B.(22) "Number of Bhatti"

[Rule 2(1)(u) of Haryana Value Added Tax Rules, 2003]

  "Number of Bhatti" in relation to a Halwaii with reference to a month means the maximum number of Bhatti set -up or worked, whether wholly or partly, whether directly or indirectly including Bhatti engaged on job -work basis, at any point of time during the quarter by the Halwaii.

B.(23) "Number of presses"

[Rule 2(1)(v) of Haryana Value Added Tax Rules, 2003]

 "Number of presses" in respect of a ply-board manufacturer with reference to any month means the maximum number of presses installed or set up at the business premises of the manufacturer at any point of time during the quarter;

B.(24) "Output tax"

[Rule 2(1)(w) of Haryana Value Added Tax Rules, 2003]

 "Output tax" means the tax levied on the sale of goods effected by a dealer in the State during a tax period;

B.(25) "ply-board"

[Rule 2(1)(x) of Haryana Value Added Tax Rules, 2003]

 "Ply-board" in relation to a ply-board manufacturer includes ply and flush door;

B.(26) "Ply-board manufacturer"

[Rule 2(1)(y) of Haryana Value Added Tax Rules, 2003]

  "Ply-board manufacturer" means a dealer who manufactures ply-board in the State by making use of press(es);

B.(27) "Press"

[Rule 2(1)(z) of Haryana Value Added Tax Rules, 2003]

 "press" in relation to a ply -board manufacturer means a machine designed to be used for making ply-boards installed or set up at the place of business of the manufacturer;

B.(28) "Range"

[Rule 2(1)(za) of Haryana Value Added Tax Rules, 2003]

 "Range" comprises two or more districts in the State;

B.(29) "Return period"

[Rule 2(1)(zb) of Haryana Value Added Tax Rules, 2003]

 "Return period" means a period of time for which a dealer is required under or by these rules to furnish a return in respect of business activities carried out by him during the period;

B.(30) "Section"

[Rule 2(1)(zc) of Haryana Value Added Tax Rules, 2003]

 "Section" means a section of the Act;

B.(31) "Society"

[Rule 2(1)(zd) of Haryana Value Added Tax Rules, 2003]

 "society" means a society registered under the Haryana Co-operative Societies Act, 1984 (Act 22 of 1984);

B.(32) "State representative"

[Rule 2(1)(ze) of Haryana Value Added Tax Rules, 2003]

 "State representative" means a person authorised to represent the State in any proceeding under the Act;
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 B.(33) "Tax period"

[Rule 2(1)(zf) of Haryana Value Added Tax Rules, 2003]

  "Tax period" means a period of time usually a month, a quarter or a year for which tax payable by a dealer is quantified; and

B.(34) "Turnover"

[Rule 2(1)(zg) of Haryana Value Added Tax Rules, 2003]

  "Turnover" means aggregate of value of goods sold or purchased or exported out of State or imported into State or supplied or received, as the case may be, by a dealer during a tax period.

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