DEFINITIONS

DEFINITIONS

A.(34). "Schedule"

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

 "Schedule" means a Schedule appended to this Act and the description of any goods specified therein shall be subject to the exceptions, restrictions and conditions, if any, and the application of the provisions of this Act referring to the Schedule shall be subject to the circumstances, if any, mentioned therein generally or against such goods;

A.(35). "Special Economic Zone"[(zhh) 

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

"Special Economic Zone" shall have the same meaning as assigned in the Haryana Special Economic Zone Act, 2005(9 of 2006);][1]

A.(36). "State"

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

 "State" means the State of Haryana;

A.(37). “State Government"

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

“State Government" means the Government of Haryana;

A.(38). "Tax"

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

 "Tax" means the tax levied under this Act;

A.(39)."Tax invoice"

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

 "Tax invoice" means an invoice required to be issued according to the provisions of sub-section (2) of section 28 by a VAT dealer for sale of taxable goods to another VAT dealer for resale by him or for use by him in manufacture or processing of goods for sale, and which entitles him to claim input tax in accordance with the provisions of section 8;

A.(40). "Taxable goods"

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

 "taxable goods" means the goods which are not exempted goods;

A.(41). "Taxable turnover"

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

 "Taxable turnover" means that part of the gross turnover which is left after making deductions therefrom in accordance with the provisions of section 6; plus purchase value of goods liable to tax under sub-section (3) of section 3;

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A.(42)."Taxing authority"

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

 "Taxing authority" means an officer not below the rank of Assistant Excise and Taxation Officer appointed under sub-section (1) of section 55 to carry out the purposes of this Act and includes an assessing authority and a revising authority but does not include an appellate authority;

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A.(43). "Tribunal"

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

 "Tribunal" means the Tribunal constituted under section 57;

A.(44). "value of goods"

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

 "Value of goods" means, if the goods has been sold or purchased, the true sale price or the true purchase price, as the case may be, of the goods, otherwise, the fair market value of like goods in like circumstances;

A.(45). Value added tax"

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

 "Value added tax" means a tax on sale or purchase of goods payable under this Act;

A.(46). "VAT dealer"

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

 "VAT dealer" means a registered dealer who is not a casual trader and in whose case composition of tax under section 9 is not in force, whether by choice or exclusion by law;

A.(47). “Works contract"

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

 “Works contract" includes any agreement for carrying out for cash, deferred payment or other valuable consideration, the assembling, construction, building, altering, manufacturing, processing, fabrication, installation, fitting out, improvement, repair or commissioning of any moveable or immovable property;

A.(48). "Year" [Section 2(1)(zu) of Haryana Value Added Tax Act, 2003]  

 "Year" means the financial year.

[1] Inserted video Haryana Value Added Tax (Amendment) Act, 2009.

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