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2. Definition

In this Act, unless the context otherwise requires,

(1) "Additional Commissioner" means an Additional Commissioner of Sales Tax appointed under sub section (1) of section 5;

(2) "Appellate and Revisional Board" means the West Bengal Sales Taxes Appellate and Revisional Board constituted under section 7

(3) "appointed day", in relation to any provision of this Act, means the date on which such provision comes into force;

(3A) "appropriate Government Treasury" means

(a) in the case of a dealer in Kolkata,

(i) the Kolkata Branch of the Reserve Bank of India for payments under the Act exceeding five hundred rupees, and

(ii) such head office, main office, branch or branches of any bank in Kolkata as may be authorised in this behalf by the State Government for the purpose of accepting deposits for payments under the Act, and

(b) in other cases, the treasury or sub treasury of the sub division where the dealer's place of business is situated or, in the event of a dealer having more than one place of business, where the chief branch or head office of the business is situated

(4) "Bureau" means the Bureau of Investigation constituted under section 8;

(5) "Business" includes

(a) any trade, commerce, manufacture, execution of works contract or any adventure or concern in the nature of trade, commerce, manufacture or execution of works contract, whether or not such trade, commerce, manufacture, execution of works contract, adventure or concern is carried on with the motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, execution of works contract, adventure or concern; and

(b) any transaction in connection with, or ancillary or incidental to, such trade, commerce, manufacture, execution of works contract, adventure or concern;

(6) "Capital goods" means plants and machinery including components, spares parts and accessories of such plant and machinery, other than civil structure for use directly in the manufacture of goods and pollution control equipment for use in the manufacture of goods, in the state and such other goods as the State Government may by notification, specify, but shall not include second hand plant and machinery.

(7) "casual dealer" means a person, other than a dealer who, whether as principal, agent or in any other capacity, has occasional transaction involving buying, selling, supplying or distributing goods in West Bengal, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration and includes, whether he has fixed place of business in West Bengal or not,

(a) a transporter, carrier or transporting agent, as defined in clause (52) who, while carrying any goods in his goods vehicle as defined in clause (16), fails to disclose the name and address of the consignor or consignee in West Bengal or fails to furnish a copy of the invoice, challan, transport receipt or consignment note or document of like nature in respect of such goods, or

(b) an owner or lessee or occupier of a warehouse who fails to disclose the name and address of the owner of any goods stored at his warehouse or fails to satisfy the Commissioner that such goods are for his personal use or consumption,

and such transporter, carrier or transporting agent, or owner or lessee or occupier of a warehouse, shall be deemed to have purchased such goods on his own account.

(8) "Commissioner" means the Commissioner of Sales Tax appointed under sub section (1) of section 3;

(9) "company" means a company as defined in section 3 of the Companies Act, 1956, and includes a body corporate or corporation within the meaning of clause (7) of section 2, or a foreign company referred to in section 591, of that Act;

(10) "contractual transfer price" in relation to any period, means the aggregate of the amount received or receivable by a dealer in respect of transfer of property in goods (whether as goods or in some other form) in execution of any works contract, as defined in clause (57), whether executed fully or partly during such period.

Explanation : For the purpose of this clause, the expression "partly during such period" means the year or part of the year for which assessment is made whether or not any tax invoice, invoice or bill has been raised in respect of such contract

(11) "dealer" means any person who carries on the business of selling or purchasing goods in West Bengal or any person making sales under section 14, and includes

(a) an occupier of a jute mill or shipper of jute,

(b) Government, a local authority, a statutory body, a trust or other body corporate which, or a liquidator or receiver appointed by a court in respect of a person, being a dealer as defined in this clause, who, whether or not in the course of business, sells, supplies or distributes directly or otherwise goods for cash or for deferred payment or for commission, remuneration or other valuable consideration,

(ba) a person who has set up a business of selling or purchasing goods in West Bengal ,

(c) a society including a co operative society, club or any association which sells goods to its members or others for cash, or for deferred payment, or for commission, remuneration, or for other valuable consideration,

(d) a factor, a broker, a commission agent, a del credere agent, an auctioneer, an agent for handling or transporting of goods or handling of document of title to goods, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of selling goods and who has, in the customary course of business, authority to sell goods belonging to principals;

(12) "digital signature" means authentication of any electronic record by a person by means of an electronic method or procedure in accordance with the provisions of section 3 of the Information Technology Act, 2000 (21 of 2000);

(13) "director", in relation to a company, includes any person occupying the position of director, by whatever name called;

(14) "electronic record" means data, record or data generated, image or sound stored, received or sent in an electronic form as defined in clause (r) of sub section (1) of section 2 of the Information Technology Act, 2000, and includes micro film or computer generated micro fiche;

(14A) "fair market value" in relation to any goods, means the price which such goods would ordinarily fetch on sale in the open market in the date of sale or despatch or transfer of such goods.

(15) "goods" includes all kinds of movable property other than

(a) actionable claims, stocks, shares or securities,

(b) country liquor,

(c) foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, liqueur, cordials, bitters and wines or a mixture thereof, beer, ale, porter, cider, perry, and other similar potable fermented liquors,

(cc) rectified spirit and Extra Natural Alcohol

(d) lottery tickets, and

(e) motor spirit of any kind;

(16) "goods vehicle" means any motor vehicle as defined in clause (28) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988), constructed or adapted for use for transportation of goods or any motor vehicle not so constructed or adapted when used for the transportation of goods, and includes a trailer attached to such vehicle and any means of transportation including an animal to carry goods from one point to another point;

(17) "Government" means the Central Government, the Government of any State or the Government of any Union Territory ;

(17A) "import" means bringing goods in West Bengal from any place outside West Bengal or from any other country;

(18) "input tax", in relation to a tax period on or after coming into force of this Act, means the amount of tax,

(a) paid or payable under the Act, other than section 11, by a registered dealer, other than those enjoying composition under sub section (3), sub-section (3A), sub-section (3B), of section 6 of section 16 or sub section (4) of section 18, to a registered dealer, or a dealer who has made an application under sub section (1) of section 24 within thirty days from the date of incurring liability to pay tax under the Act, at the time of purchasing taxable goods, other than such taxable goods as may be prescribed, during that period,

(19) "input tax credit" or "input tax rebate", in relation to any period, means the setting off of the amount of input tax, or part thereof, by a registered dealer against the amount of his output tax;

(19A) "Intra - state contractual transfer price" means contractual transfer price as referred to in section 14, in respect of works contract executed with in west bengal, but excluding sale price for sales of goods in the course of inter-state trade or commerce, or outside the state, or in the course of export out of the territory of india as reffered to in section 3, section 4, section 5 of the central sales tax act, 1956 74 of 1956.

(20) "interest due" means the amount of interest which remains unpaid after the expiry of the date specified in the notice of demand issued in this behalf under this Act or the rules made thereunder;

(20A) "interest payable" means the amount of interest payable under section 33 or section 34 or section 34A;

(20B) "jute" means the plant known botanically as belonging to the genus corchorous, and includes all the species of that genus, whether known commonly as pat, kosta, nalia, or by any other name, and also means the plant known botanically as hibiscus cannabinus or commonly known as mesta;

(21) "jute mill" means a factory as defined in, or declared to be a factory under the Factories Act, 1948 (63 of 1948), which is engaged wholly or in part in the manufacture of jute products;

(22) "manufacture", with all its grammatical variations and cognate expressions, means producing, making, extracting or processing any goods and includes rearing, rearing of seedlings or plants, and raising of man made forest or other natural resources like minerals, coal etc. for sale

(22A) "maximum retail price", in respect of goods taxable under the Act, means maximum price printed on the package of any goods at which such goods may be sold to the ultimate consumer, whether such price is inclusive of tax or not;

(22B) "motor spirit" means any liquid or admixture of liquids which is ordinarily used directly or indirectly as fuel for a motor vehicle or stationary internal combustion engine.

Explanation : For the purpose of this clause, the expression "motor vehicle" shall include any means of carriage, conveyance or transport by land, air or water

(23) "net tax", in relation to any period, means

(a) in case of a registered dealer, other than those referred to in sub clause (c) and sub clause (d), the amount of output tax in excess of the net tax credit, as referred to in sub section (17) of section 22, claimed by such registered dealer in accordance with the provisions of this Act and the rules made thereunder,

(b) in case of any dealer other than a registered dealer, the amount of output tax,

(c) in case of a registered dealer paying tax at a compounded rate under sub- section (3), sub- section (3A) or subsection (3B) or sub section 6 of section 16 or sub section (4) of section 18, the amount of output tax,

(d) in case of a registered dealer, other than those referred to in sub clause (a) and sub clause (c), enjoying deferment of payment of tax, or tax holiday, or remission of tax under clause (a), clause (b), or clause (c) respectively of sub section (1) of section 118, the amount of output tax

(24) "notification" means a notification published in the Official Gazette;

(25) "occupier of a jute-mill" means the person who has ultimate control over the affairs of the jute-mill;

(26) "output tax", in relation to any period, means the aggregate amount of tax payable by a dealer liable to pay tax under section 10, section 11, section 12, section 14, sub section (3) of section 24, and section 27C, and includes tax payable at the compounded rate under sub section (3) of section 16 or sub- section (3A) or sub-section (3B) of section 16 or sub section (4) of section 18, in respect of any sale, or purchase, of goods, or execution of works contract, made by him in West Bengal

(27) "partnership", "partner" and "firm" shall have the meanings respectively assigned to them in the Indian Partnership Act, 1932 (9 of 1932);

(28) "penalty due" means the penalty found to be unpaid after the expiry of the date specified in the notice of demand issued in this behalf under this Act or rules made thereunder;

(29) "place of business" means any place where a dealer has set up a business of selling or purchasing goods or a place from where a dealer sells any goods or where he keeps accounts, registers or documents, including those in the form of electronic records relating to sales or purchases of goods or execution of works contract and digital signature certificate granted under sub section (4) of section 35 of the Information Technology Act, 2000, relating to his business and includes any place where the dealer processes, produces or manufactures goods or executes works contract and any warehouse of such dealer

(30) "prescribed" means prescribed by rules made under this Act;

(30A) "Prevailing market price" means such wholesale price of any goods in force in the market as published the bureau of applied Economics and statistics of the state or any other authorized agency or in the newspapers and in the cases where no such wholesale price as published is available the price at which goods of the kind or quality sold by the West Bengal essential commodities supply corporation limited or any other similar agency on the date of sale of such goods.

(31) "principal officer", in relation to a company, means the director or managing director of such company, or the secretary authorised to act as principal officer by the Board of Directors of such company

(31A) "principal place of business", means any place of business where a dealer keeps all accounts, registers, documents, including those in the form of electronic records, and digital signature certificate granted under sub section (4) of section 35 of the Information Technology Act, 2000, relating to his business and, includes the chief branch or head office within West Bengal ;)

(32) x x x

(33) x x x

(34) "purchase" means any transfer of property in goods to the person making the purchase for cash or deferred payment or other valuable consideration, but does not include a transfer by way of mortgage, hypothecation, charge or pledge;

(35) "purchase price" means the amount of valuable consideration paid or payable by a person for the purchase of any goods, less any sum allowed as cash discount, commission or commercial rebates granted at the time of delivery, or before delivery, of such goods but including cost of freight or delivery or distribution or installation or insurance, or any sum charged for anything done by the seller in respect of the goods at the time of delivery of such goods or before delivery thereof, other than interest if separately charged

(36) "raw jute" means the fibre of jute which has not been subjected to any process of spinning or weaving and includes jute cuttings, whether loose or packed in drums or bales;

(36A) "resale" means sale of any goods purchased within West Bengal in the same form in which such goods are purchased or without using such goods in such manner which amounts to or results in manufacture;

(36B) "return period" means a period, as may be prescribed, for which a return is due under the Act;

(36C) "reverse credit" means reversal or returning by a dealer, by way of deduction from the amount of input tax credit or input tax rebate for a period, the amount of input tax credit or input tax rebate availed by him during any period which he was not entitled to or became disentitled subsequent to the enjoyment of such input tax credit or input tax rebate

(37) "rules" means the rules made under this Act.

(38) "registered" means registered under section 24;

(39) "sale" means any transfer of property in goods for cash, deferred payment or other valuable consideration, and includes

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

(b) any delivery of goods on hire purchase or any system of payment of instalments,

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

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

(e) any supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration,

and such transfer, delivery, or supply of any goods shall be deemed to be a sale of those goods by the person or unincorporated association or body of persons making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery, or supply is made, but does not include a mortgage, hypothecation, charge or pledge.

Explanation I: A sale shall be deemed to take place in West Bengal if the goods are within West Bengal ,-

(a) in the case of specific or ascertained goods, at the time the contract of sale is made, and

(b) in the case of unascertained or future goods, at the time of their appropriation to the contract of sale by the seller, whether the assent of the buyer to such appropriation is prior or subsequent to the appropriation:

PROVIDED that where there is a single contract of sale in respect of goods situated in West Bengal as well as in places outside West Bengal , provisions of this Explanation shall apply as if there were a separate contract of sale in respect of the goods situated in West Bengal .

Explanation II: The transfer of property involved in the supply or distribution of goods by a society (including a Co operative Society), club, firm or any association to its members for cash, or for deferred payment or other valuable consideration, whether or not in the course of business, shall be deemed to be a sale for the purpose of this Act;

(40) "sale in West Bengal ", when used with respect to a sale made by a dealer, includes a sale deemed to have taken place in West Bengal in the course of inter State trade or commerce or in the course of Export out of the territory of India;

(41) "sale price" means the amount payable to a dealer or casual dealer as valuable consideration for the sale, other than the sale referred to in section 14, of any goods and includes-

(a) any sum charged for anything done by the dealer or casual dealer in respect of such goods at the time of delivery, or before delivery, of such goods,

(b) any sum charged for freight, delivery, distribution, installation or insurance, by such dealer at the time of delivery, or before delivery, of such goods,

(c) any tax, duty or charges levied or leviable (other than the tax charged separately under this Act subject to the provision as mentioned in the Explanation and cess levied under the West Bengal Transport Infra structure Development Fund Act, 2002, in respect of such goods,

but does not include any sum allowed as cash discount, commission or other commercial rebate on the value of such goods at the time of delivery, or before delivery of such goods and interest if separately charged.

Explanation: For the purpose of this clause, the expression "Sale price" of a dealer, enjoying payment of tax at a compounded rate under sub section (3) of section 16 or sub section (4) of section 18, or selling to any person other than a dealer of goods upon which maximum retail price as referred to in clause (22A) is applicable and where such maximum retail price is inclusive of sales tax, shall include any tax payable under this Act, including the tax referred to in section 10, or section 12J

(42) "shipper of jute" means any person who purchases raw jute and supplies it himself or by an agent to any person including himself outside West Bengal ;

(43) "Special Commissioner" means a Special Commissioner appointed under sub section (1) of section 4;

(44) "State Government" means the Government of West Bengal;

(45) "tax" means the tax due as defined in clause (46) or tax payable as defined in clause (49) under this Act

(46) "tax due" means the amount of tax which remains unpaid after the expiry of the date specified in the notice of demand issued in this behalf under this Act or the rules made thereunder;

(47) "taxable goods" means goods other than those specified in Schedule A;

(48) "tax invoice" means an invoice containing such particulars as may be prescribed;

Explanation: For the purposes of this Act, the expression "transporting agent" shall also include a clearing, forwarding, shipping and handling agent;

(49) "tax payable" means the tax payable under this Act on sales or purchases effected or for execution of works contract by a dealer or casual dealer but does not include tax due as defined in clause (46);

(50) "tax period" means such period, as may be prescribed, for which tax is payable under the Act

(51) "Tax Recovery Officer" means a Tax Recovery Officer appointed by the State Government under sub section (4) of section 55;

(52) "transporter, carrier or transporting agent" means a person who carries on the business of transporting goods on account of any other person into, or outside, or within, West Bengal .

Explanation: For the purposes of this Act, the expression "transporting agent" shall also include a clearing, forwarding, shipping and handling agent

(53) "Tribunal" means the West Bengal Taxation Tribunal established under section 3 of the West Bengal Taxation Tribunal Act, 1987 (West Bengal Act 8 of 1987);

(54) "turnover of purchases", in relation to any period, means

(a) Deleted wef 01-08-2006

(b) in case of a shipper of jute liable to pay tax under section 11, the aggregate of the purchase prices or parts of purchase prices payable by such shipper of jute in respect of the quantities of raw jute purchased by him in West Bengal and despatched by him during such period to any place outside West Bengal by any means of transit,

(c) in case of any dealer liable to pay tax under section 12, the aggregate of the purchase prices or parts of purchase prices payable by such dealer in respect of the goods purchased by him during such period for use of such goods in West Bengal, after deducting the amounts, if any, refunded to the seller during such period in respect of any such goods purchased but returned to the seller within six months of such purchase;

(55) "turnover of sales", in relation to any period, means the aggregate of the sale prices or parts of sale prices received or receivable by a dealer in respect of sales as defined in clause (39) of the Act and in clause (g) of section 2 of the Central Sales Tax Act, 1956, of goods made during such period after deducting there from

(a) the sale prices or the parts of sale prices, if any, in respect of sales of goods during such period, which are shown to the satisfaction of the Commissioner to have been purchased by the dealer in West Bengal, upon payment of tax on the maximum retail price of such goods or, where tax on maximum retail price of such goods were paid in West Bengal in an earlier occasion, and

(b) the amounts, if any, refunded by the dealer in respect of any such goods returned or rejected by the purchaser within six months from the date of such sales;

(56) "warehouse" means any enclosure, building or place where a dealer, casual dealer or any other person keeps stocks of goods, and includes a vessel, vehicle or godown

(57) "works contract" means any agreement for carrying out for cash, deferred payment or other valuable consideration

(a) the construction, fitting out, improvement or repair of any building, road, bridge or other immovable property,

(b) the installation or repair of any machinery affixed to a building or other immovable property,

(i) any motor vehicle,

(ii) any sea going vessel, river craft or steamer,

(iii) any other vessel propelled by internal combustion engine or by any other mechanical means,

(iv) railway engine,

(v) any aircraft, or

(vi) any component or accessory part of any of the goods mentioned in items (i) to (v), or

(d) the fitting of, assembling, altering, ornamenting, finishing, furnishing, improving, processing, treating, adapting or printing on any goods;

(58) "year" means the year commencing on the first day of April and ending on the last day of March;

(59) "zero rated sale" means a sale of any goods on which no tax is chargeable but credit for the input tax related to that sale is admissible.