DEFINITIONS DEFINATIONS GIVEN IN ACT

DEFINITIONS

1. DEFINATIONS GIVEN IN ACT

A.(1).  "Act of 1973"

[Section 2(1)(a) of Haryana Value Added Tax Act, 2003]

"Act of 1973" means the Haryana General Sales Tax Act, 1973 (Act 20 of 1973);

A.(2). "Appellate authority"

[Section 2(1)(b) of Haryana Value Added Tax Act, 2003]

"appellate authority" means an officer referred to in, or appointed under, clause (a) or clause (b) of sub-section (1) of section 33 to entertain and decide appeals made under this Act and includes the Tribunal;

A.(3). "Appointed day"

[Section 2(1)(c) of Haryana Value Added Tax Act, 2003]

"Appointed day" means the 1st day of April, 2003, unless declared, by notification in the Official Gazette, otherwise by the State Government;

A.(3A). "IGST"

IGST means Integrated GST which is levied by integrated Government.

A.(4). "Assessee"

[Section 2(1)(d) of Haryana Value Added Tax Act, 2003]

"assessee" means any person who is required to pay any tax, interest, penalty, fee or any other sum under this Act or the rules made thereunder;

A.(5). "Assessing authority"

[Section 2(1)(e) of Haryana Value Added Tax Act, 2003]

"Assessing authority" means any person authorised by the State Government to make any assessment under this Act and to perform such other duties as may be required, by or under this Act;

A.(6). "Business"

[Section 2(1)(f) of Haryana Value Added Tax Act, 2003]

"Business" includes -

(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, casual or otherwise, in connection with, or incidental or ancillary to, such trade, commerce, manufacture or concern.

Explanation.- "Trade" includes trade of goods and services;

A.(7). "Capital goods"

[Section 2(1)(g) of Haryana Value Added Tax Act, 2003]

"Capital goods" means plant, machinery, dies, tools and equipment purchased for use in the State in manufacture or processing of goods for sale or in the telecommunication network or in mining or in the generation or distribution of electricity or other form of power, provided such purchase is capitalised;

A.(8). "Casual trader"

[Section 2(1)(h) of Haryana Value Added Tax Act, 2003]

"Casual trader" means a dealer who imports into and sells goods in the State for a period not exceeding thirty days at a time or such other period as may be prescribed;

A.(9). "Central Act"

[Section 2(1)(i) of Haryana Value Added Tax Act, 2003]

"Central Act" means the Central Sales Tax Act, 1956 (Act 74 of 1956);

A.(10). "Contractee"

[Section 2(1)(j) of Haryana Value Added Tax Act, 2003]

"Contractee" means any person for whom or for whose benefit a works contract is executed;

A.(11). "SGST"

SGST means State GST which is levied by State Government.

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