TaxTMI 
TaxTMI 
Definitions
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....(1 of 1956);.] (b) "adequate proof" means such documents, testimony or other evidence as may be prescribed; (c) "appellate tribunal" means the Appellate Tribunal constituted under section 73 of this Act; (d) "business" includes - ^3[(i) the provision of any services, but excluding the services provided by an employee; (ii) any trade, commerce or manufacture; (iii) any adventure or concern in the nature of trade, commerce or manufacture; (iv) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern; and &n....
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.... (i) "in the course of" includes activities done for the purposes of, in connection with, or incidental to and activities done as part of the preparation for the activity and in the termination of, the activity; ^5[(j) "dealer" means any person who, for the purposes of or consequential to his engagement in or in connection with or incidental to or in the course of his business, buys or sells goods in Delhi directly or otherwise, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration and includes, - (i) a factor, commission agent, broker, del credere agent or any other mercantile agent by whatever name called, who for the purposes of or consequential to his engagement in or in connection with or incidental to or in the course of the business, buys or sells or supplies or distributes any goods on behalf of any principal or principals whether disclosed or not; &nbs....
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....nbsp; (i) Customs Department of Government of India administering Customs Act, 1962 (52 of 1962); (ii) Departments of Union Government, State Governments and Union territory Administrations; (iii) Local authorities, Panchayats, Muncipalities, Development Authorities, Cantonment Boards; (iv) Public Charitable Trusts; (v) Railway Administration as defined under the Indian Railways Act, 1989 (24 of 1989) and Delhi Metro Rail Corporation Limited; (vi) Incorporated or unincorporated societies, clubs or other associations of persons; ....
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....ing, transporting, or causing to bring or receive goods into Delhi from any place outside Delhi; Explanation: In the case of goods arriving in Delhi from a foreign country through Customs, the "import of the goods in Delhi" occurs at the place where the goods are cleared by Customs for home consumption; (q) "importer" means - (i) a person who brings his own goods into Delhi; or (ii) a person on whose behalf another person brings goods into Delhi; or (iii) in the case of a sale occurring in the circumstances referred to in sub-section 2 of section 6 of the Central Sales Tax Act, 1956 (74 of 1956), the person in Delhi to whom the goods are delivered; (r) "input tax" in relation to the purchase of goods, means the proportion of....
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....; (iv) is a person who (either alone or in conjunction with another person who is, or other persons who are, related to the person under another sub-clause of this clause) directly or indirectly owns forty per cent or more of outstanding voting stock or shares of the dealer; (v) is a company in which forty per cent or more of outstanding voting stock is held directly or indirectly by a person (either alone or in conjunction with another person who is, or other persons who are, related to the person under another sub-clause of this clause) who also holds forty per cent or more of the outstanding voting stock or shares of the dealer; or (vi) is controlled by the dealer, a person whom the dealer controls, or is a person who is controlled by the same person who controls the dealer; (zb) "relative" means a relative as defined in clause 41 of section 2 of the Companies Act, 1956 (1of 1956); ....
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....g), where such supply or service is for cash, deferred payment or other valuable consideration; (viii) every disposal of goods referred to in sub-clause ^12[(vii)] of clause (j) of this ^13[sub-section] and the words "sell", buy" and "purchase" wherever appearing with all their grammatical variations and cognate expressions, shall be construed accordingly; (zd) "sale price" means the amount paid or payable as valuable consideration for any sale, including- (i) the amount of tax, if any, for which the dealer is liable under section 3 of this Act; (ii) in relation to the delivery of goods on hire purchase or any system of payment by installments, the amount of valuable consideration payable to a person for such delivery including hire charges, interest and other charges incidental to such transaction; &nbs....
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....sp;^9[^10[***]] ^15[Provided that where the dealer makes sale of good's imported into the territory of India, the sale price shall be greater of the following. (a) the valuable consideration received or receivable by the dealer, (b) value determined by the Custom authorities for payment of custom duty at the time of the import of such goods.] ^18[ PROVIDED that an amount equal to the increase in the prices of petrol and diesel (including the duties and levies charged thereon by the Central Government) taking effect from the 6th June, 2006 shall not form part of the sale price of petrol and diesel sold on and after the date of the promulgation of this Ordinance till such date as the Government may, by notification in the official Gazette, direct: PROVIDED FURTHER that the first proviso shall not take effect till the benefit is passed on to the consumers.] ^11[Explanation.1]- A dealer's sale price always includes the tax payable by it on making the sale, if any; Explanation.-2 The amount received or receivable....
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....es and all other charges incidental to the transaction of the goods; (zo) "works contract" includes any agreement for carrying out for cash or for deferred payment or for valuable consideration, the building construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any moveable or immovable property; (zp) "year" means the financial year from the first day of April to the last day of March; (2) Unless otherwise specified in this Act- (a) words importing the masculine gender shall include the feminine gender; (b) words in singular shall include their plural and vice versa; (c) expressions referring to "writing" shall include printing, typing, lithography, photography and other methods of representing or reproducing words in a visible fo....
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....efinition; (vi) a club, association, society, trust, or cooperative society, whether incorporated or unincorporated, which buys goods from or sells goods to its members for price, fee or subscription, whether or not in the course of business; (vii) an auctioneer, 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; (viii) a casual trader; or (ix) any person who, for the purposes of or in connection with or incidental to or in the course of his business disposes of any goods as unclaimed or confiscated, or unserviceable or scrap, surplus, old, obsolete or as discarded material or waste products by way of sale; 6. Insertedvide DVAT (Amendment Act, 2005; No. F.14.(6)/LA-2005/112, Dated 28.03.2005. w.e.f. 01.04.2005. 7. Inserted videNotification No. F.14(6)/LA-2011/lclaw/193, dated 17/09/2011 Further Omitted vide Notification No.F.14(6)/LA-2012/cons2law/61, Dated 15.06.2012, before it was read as:- "PROVIDED further that if the price of diesel (HSD) further increase form the level of the price as on 25^th June, 2011 the ....