Delhi Sales Tax, 1975
In this Act, unless the contextotherwiserequires:-
(a) “Lieutenant. Governor” means Administrator of National CapitalTerritory of Delhi as appointed by the President under Article 239 of the Constitution.
(b) “Appellate Tribunal” means the Appellate Tribunalconstituted under section 13;
(c) “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 in connection with, or incidental ancillary to, such trade, commerce, manufacture, adventure or concern.
(d) “Commissioner” means thethe Commissioner of Sales Tax appointed under sub-section (1) of section 9.
(e) ” Dealer” means any person who carries on business of selling goods in Delhi and it includes:-
(i) the Central Government or the State Government carrying on such business,
(ii) an incorporated society (including a co-operative society); Club or Association which sells or supplies goods whether or not in the course of
business to its members for cash or for deffered payment or for commission, remuneration or other valuable consideration;
(iii) a manager, factor, broker, commission agent or any del credere or any mercantile agent,by whatever named called, and whether of the same
description as herein before mentioned or not, who sells goods belonging to any principal whether disclosed or not , and
(iv) an auctioner who sells or auctions goods belonging to any principal whether disclosed or not , and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal;
(f) “Delhi” means the 5[National Capital Territory] of Delhi;
(g) “Goods” includes all materials, articles, commodities and all other kinds of movable property, but does not include newspaper, claim stocks,
shares, securities or money.
(h) “Manufacture”, with its grammatical variations and cognate expressions, means producing, making, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods, but does not include any such process or mode of manufacture as prescribed.
(i) “Official Gazette” means the Delhi Gazette.
(j) “prescribed” means prescribed by rules;
(k) “registered ” means a dealer registered under this Act;
(l) “Sale” means any transfer of property in goods by one person to another for cash or for deferred payment or for any other valuable consideration and includes-
(i) A transfer of goods on hire purchase or other system of payment by instalments, but does not include a mortgage or hypothecation of or a
charge or pledge on goods;
(ii) Supply of goods by a society (including a Co-Operative Society), club, firm or any association to its members for cash or deferred payment, or for commission, remuneration or other valuable consideration, whether or not in course of business; and
(iii) Transfer of goods by an auctioner referred to in sub-clause (iv) of clause (e);
(m) Sale Price means the amount payable to the dealer as consideration for the sale of any goods including any sum charged for anything done by
the dealer in respect of the goods at the time of or before the delivery of the goods other than the cost of freight or delivery or the cost of installation, but less the sum which is allowed as cash discount on that good.
(n)”tax” means the tax payable under this Act;
(o) “turnover ” means the aggregate of the amount of sale price receivable, or if adelear so elects, actually received by a dealer in respect of any sale of property in goods, made during any prescribed period in any year after deducting the amount of sale price, if any, refunded by the delear to a purchaser in respect of any goods purchased and returned by the purchaser within the prescribed period;
PROVIDED that an election as aforesaid once made shall not be altered except with the permission of the Commissioner and on such terms and conditions, as he may think fit to impose;
(p)”year” means the financial year