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Section 2 – Rajasthan Sales Tax Act,1994

Rajasthan Sales Tax Act,1994

Section 2. Definitions

In this Act, unless the subject or context otherwise requires –

(1) “Act” means the Rajasthan Sales Tax Act,1994;

(2) “appellate authority” means a person not below the rank of the Deputy Commissioner appointed as such by the State Government;

(3) “assessing authority” in relation to a dealer means the Assistant Commissioner, Commercial Taxes or the Commercial Taxes Officer or the Assistant Commercial Taxes Officer having jurisdiction for the time being;

(4) “assessment” means determination of liability under the Act and it includes provisional assessment, reassessment and best judgment assessment;

(5) “assessment year” means the year for which tax under this Act is assessable;

(6) “Assistant Commissioner” means a person appointed by the State Government to be the Assistant Commissioner of Commercial Taxes;

(7) “awarder” means any person at whose instance or for whose benefit a works contract is executed;

(8) “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, but does not include activities of sale, supply or distribution of goods carried on without any profit motive by –

(a) a charitable or religious institution in the performance of its functions for achieving its avowed objects; and

(b) an educational institution, where such sale, supply or distribution is made to its students;

(ii) the execution of any works contract;

(iii) the transfer of the right to use any goods for any purpose under a lease; and

(iv) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;

(9) “casual trader” means a person who has, whether as principal, agent or in any other capacity, occasional transactions of a business nature involving buying, selling, supplying, or distribution of such goods as may be specified by the State Government by issuing a notification, whether for cash or deferred payment, or for commission or remuneration or other valuable consideration;

(10) “Commercial Taxes Officer”, “Assistant Commercial Tax Officer” or “Inspector, Commercial Taxes Department” means the person holding office with the designation under the State Government;

(11) “Commissioner” means a person appointed by the State Government to be the Commissioner of Commercial Taxes Department and includes an Additional Commissioner of Commercial Taxes;

(12) “company”, “director”, and “share-holder” shall have the meanings respectively assigned to them in the Companies Act,1956 (Central Act 1of 1956);

(13) “contractor” means any person executing a works contract and includes a sub-contractor;

(14) “dealer” means any person, who carries on business in any capacity, of buying, selling, supplying or distributing goods directly or otherwise, or making purchases or sales as defined in clause (38) for himself or others, whether for cash or deferred payment, or for commission, remuneration or other valuable consideration;

Explanation I : Every person who conducts any business activity of buying, selling, supplying or distributing goods, as an agent of a non-resident dealer shall be deemed to be a dealer for the purpose of this Act.

Explanation II : The Central or any State Government or any of their departments or offices which, whether or not in the course of business, buy, sell, supply or distribute goods directly or otherwise, whether for cash or deferr
ed payment, or for commis sion, remuneration or other valuable consideration shall be deemed to be a dealer for the purpose of this Act.

Explanation III : A person, who sells agricultural or horticultural produce, grown by himself or grown on any land on which he has an interest as owner or tenant as defined in the Rajasthan Tenancy Act,1955 (State Act 3 of 1955) shall not be deemed to be a dealer within the meaning of this clause.

(15) “declared goods” means goods declared by section 14 of the Central Sales Tax Act,1956 (Central Act 74 of 1956) to be a special importance in inter-State trade or commerce;

(16) “Deputy Commissioner (Administration) ” means person appointed by the State Government to be Deputy Commissioner (Administration) and includes the Deputy Commissioner (Administration) Anti-Evasion;

(17) “Deputy Commissioner” means a person appointed by the State Government to be the Deputy Commissioner of Commercial Taxes;

(18) “exempted goods” means any goods excepted from tax in accordance with the provisions of this Act;

(19) “firm”, “partner” and “partnership” shall have the meanings respectively assigned to them in the Indian Partnership Act,1932 (Central Act 9 of 1932);

(20) “goods” means all kinds of movable property other than newspapers, money, actionable claims, stocks, shares and securities, and includes goods in some other form involved in the execution of works contracts;

(21) “government” or “the government” shall include both the Central Government and State Government;

(22) “importer of goods” means a dealer who brings or causes to be brought into the State any goods or to whom any goods are despatched from any place outside the State, for the purpose of process, manufacture or sale;

(23) “lease” means any agreement or arrangement whereby the right to use any goods for any purpose is transferred by one person to another whether or not for a specified period for cash, deferred payment or other valuable consideration without the transfer of ownership, and includes a sub-lease but does not include any transfer on hire purchase or any system of payment installments;

(24) “lessee” means any person to whom the right to use any goods for any purpose is transferred under a lease;

(25) “lessor” means any person by whom the right to use any goods for any purpose is transferred under a lease;

(26) “licence” means a licence granted under this Act;

(27) “manufacture” includes every processing of goods which bring into existence a commercially different and distinct commodity but shall not include such processing as may be notified by the State Government;

(28) “month” means the month according to the Gregorian calendar;

(29) “person” means any individual or association or body of individuals and includes a Hindu undivided family or joint family, a firm, a company whether incorporated or not, a co-operative society, a trust, a club, an institution, an agency, a corporation, a local authority and a department of the government;

(30) “place of business” means any place in the State of Rajasthan where a dealer purchases or sells goods and includes –

(a) any warehouse, godowns or other place where the dealer stores goods;

(b) any place where the dealer processes, produces or manufactures goods; and

(c) any place where the dealer keeps his accounts, registers and documents;

Explanation : The dealer shall declare on the places of business as his principal place of business, in the application for registration, and his final accounts, annual statements, registers and documents shall necessarily be kept at such place.

(31) “prescribed” means prescribed by rules made under this Act;

(32) “previous year” means a period of twelve months immediately preceeding the assessment year;

(33) “purchas
e price” for the purpos e of levying tax under this Act, means the amount payable by a dealer as consideration for the purchase of goods including all statutory levies payable;

(34) “raw material” means goods used as an ingredient in the manufacture of other goods and includes preservative, fuel and lubricant required for the process of manufacture;

(35) “registered dealer” means a dealer registered under the provisions of this Act;

(36) “resale” means sale of goods without performing any operation on them which amounts to, or results in a manufacture;

(37) “rules” means the rules made under this Act;

(38) “sale” with all its grammatical variations and cognate expressions means every transfer of property in goods by one person to another for cash, deferred payment or other valuable consideration and includes-

(1) a transfer, otherwise than in pursuance of a contract, of property in goods for cash, deferred payment or other valuable consideration;

(2) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;

(3) any delivery of goods on hire purchase or other system of payment by instalments;

(4) a transfer of the right to use goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;

(5) a supply of goods by an unincorporated association or body of person to a member thereof for cash, deferred payment or other valuable consideration; and

(6) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being foods or any other article for human consumption or any drink (whether or not intoxicating), where such supply is for cash, deferred payment or other valuable consideration;

and such transfer, delivery or supply shall be deemed to be a sale and the word “purchase” or “buy” shall be construed accordingly.

Explanation I : Notwithstanding anything contained in this Act, where any goods are sold in packing, the packing material in such case shall be deemed to have been sold with the goods, unless otherwise proved by the dealer.

Explanation II : A sale or purchase shall be deemed to take place inside the State –

(a) in case falling under sub-clause (II), if the goods are in the State at the time of their use, application or incorporation in the execution of a works contract, notwithstanding that the agreement for the works contract has been wholly or in part entered into outside the State or that the goods have been wholly or in part moved from outside the State; and

(b) in case falling under sub-clause (4), if the goods are used by the lessee within the State, whether or not for a specified period, notwithstanding that the agreement for the lease has been outside the State or that the goods have been moved from outside the State or the goods have been delivered to the lessee outside the State.

Explanation III : Where there is a single contract of sale or purchase in respect of goods stored or ascertained the State as well as at places outside the State, the goods stored or ascertained in the State shall be deemed sold separately in or from the State.

Explanation IV : Where the work under a work contract is spread over in many States including the State of Rajasthan, the part of the work done, within this State shall be deemed to be the sale made in the State, irrespective of the place of agreement for works or the point of movement of goods involved in the execution of that works contract.

(39) “sale price” means the amount paid or payable to a dealer as consideration for the sale less any sum allowed by way of any kind of discount or rebate according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or be
fore the delivery thereo f;

Explanation I : In the case of a sale by hire purchase agreement, the prevailing market price of the goods on the date on which such goods are delivered to the buyer under such agreement, shall be deemed to be the sale price of such goods.

Explanation II : Where according to the terms of a contract the cost of freight and other expenses in respect of the transportation of goods are incurred by the dealer for or on behalf of the buyer, such cost of freight and other expenses shall not be included in the sale price but the burden of such proof shall lie on the dealer.

(40) “State” means the State of Rajasthan as formed by section 10 of the States Reorganization Act,1956 (Central Act 37 of 1956);

(41) “tax” means any tax or other levy by any name, leviable under the provisions of this Act;

(42) “taxable turnover” means that part of turnover which remains after deduction therefrom the aggregate amount of the proceeds of sale of goods :-

(i) on which no tax is leviable under this Act;

(ii) which have been exempted from tax or which have suffered tax under this Act, subject to other provisions in the Act; and

(iii) which are taxable at a point of sale within the State subsequent to the sale by the dealer and such sale is covered by a declaration as may be required under any provisions of this Act or the rules made thereunder;

Explanation : Where a works contractor, at the time of assessment, fails to show or establish the value of the goods at the point of their incorporation or use in the execution of a works contract, for the purpose of determining his taxable turnover, the value of such contract, after deduction labour or service charges therefrom, shall be taken for being apportioned for the goods not liable to tax and the goods liable to tax, along with the proportionate respective amounts of profit thereon.

(43) “Tax Board” means Rajasthan Tax Board constituted under section 90;

(44) “turnover” means the aggregate amount received or receivable by a dealer for sales as referred to in clause (38) including the purchase price of the goods which are subject to purchase tax under section 11 of the Act;

Explanation : Tax charged or collected and shown separately in the sale bill/cash memorandum or in the accounts shall not form part of turnover.

(45) “works contract” means a contract for works and labour or services involving transfer of property in goods (whether as goods or in some other form) in its execution;

(46) “year” means the year commencing from 1st April and ending on 31st March.

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Rajasthan Sales Tax Act,1994

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