DEFINITIONS

DEFINITIONS

A.(11). "Contractor"

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

"Contractor" means any person who executes either himself or through a sub-contractor a works contract;

A.(12). "Date of sale"

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

 "date of sale" means a date recorded on an invoice or a delivery note, as the case may be, issued in accordance with the provisions of clause (a) of sub-section (2) of section 28;

A.(13). "Dealer"

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

dealer" means any person including a department of Government who carries on, whether regularly or otherwise, business, directly or otherwise, in the course of, or as a result of, which, or incidental, ancillary or causal thereto, whether regularly, casually, occasionally or otherwise, whether for cash, deferred payment, commission, remuneration or other valuable consideration, such person purchases, sells, supplies or distributes any goods in the State, or imports into, or exports out of, the State, any goods, irrespective of the feet that the main place of business of such person is outside the State and where the main place of business of such person is not in the State, includes the local manager or agent of such person in the State in respect of such business:

Provided that a person or a member of his family who sells within the State exclusively the

(ii) a factor, a broker, a commission agent, a del credere agent, a dealer's agent, an auctioneer or any other mercantile agent by whatever name called and whether of the same description as hereinbefore mentioned or not, who carries on any trade as principal, agent or in any other capacity, is a dealer;

(iii) any person or a body of persons including a department of Government who disposes of any goods in exercise of a statutory authority or a court order, or as unclaimed, confiscated or acquired property, or as unserviceable, scrap, surplus, old, obsolete or discarded material or waste products whether by auction or otherwise, directly or through an agent, for cash or for deferred payment or for any other valuable consideration shall, notwithstanding anything contained in clause (f) of this section or section 3 or any other provision of this Act, be deemed to be a dealer liable to pay tax, to the extent of such disposals, without prejudice to any liability which may accrue on account of the other provisions of this Act;

A.(14). "Declared goods"

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

"declared goods" shall have the meaning assigned to that expression in clause (c) of section 2 of the Central Act;

A.(15)."Document"

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

"Document" means title deeds, writing or inscription and includes electronic data, computer programs, computer tapes, computer discs or equipment and the like that furnishes evidence;

A.(16). "Exempted goods"

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

"Exempted goods" means the goods specified in Schedule B;

A.(17). "Export out of State"

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

"Export out of State" means transfer of goods by a dealer to any other place of his business or to his agent or principal, as the case may be, outside the State otherwise than by reason of sale of such

goods but shall, subject to such restrictions and conditions as may be prescribed, not include transfer of goods for a job work where the goods are received back after the job work;

Explanation.- "Job work" includes assembling, altering, manufacturing, processing, fabrication, fitting out, improvement, rectification or repair of any goods.

A.(18). "CGST"

CGST means Central GST which is levied by Central Government.

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