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    <description>Defines key terms for a Chapter imposing the commodities transaction tax: institutional actors (Appellate Tribunal, Assessing Officer, Board), the meaning of &quot;prescribed,&quot; and the tax itself. &quot;Commodity derivative&quot; is defined to include non ready delivery contracts for goods and contracts for differences linked to prices or indices of underlying goods, related services and rights, or weather events affecting commodities. &quot;Taxable commodities transaction&quot; is confined to sales of commodity derivatives in non agricultural commodities traded in recognised associations, with cross references to existing Acts for undefined terms.</description>
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