2.
Definitions.- In this Act, unless the context otherwise
requires -
(a) Assessing Authority means any of the
authorities referred to in section 10 who is directed under
sub-section (2) of that section to exercise or perform all
or any of the powers and functions conferred on an Assessing
Authority under this Act.
(b) Assistant Commercial Taxes Officer
means an Assistant Commercial Taxes Officer appointed under
sub-section (1) of section 10.
(c) Assistant Commissioner of Commercial
Taxes means an Assistant Commissioner of Commercial Taxes
and Additional Assistant Commissioner of Commercial Taxes
appointed under sub-section (1) of section 10.
(d) Business includes -
(i) any trade, commerce, manufacture or
any adventure or concern in the nature of trade, commerce,
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.
(ii) any transaction of sale or purchase
in connection with, or incidental or ancillary to such trade,
commerce, manufacture, adventure or concern; and
(iii) any transaction in connection with,
or incidental or ancillary to the commencement or closure
of such business.
(e) Capital Goods means plant, machinery
and equipment used in trade or manufacturing of goods.
(f) Casual Trader means a person, who,
whether as principal, agent or in any other capacity undertakes
occasional transactions in the nature of business involving
buying, selling, supply or distribution of goods or conducting
any exhibition-cum-sale in the State of Bihar, whether for
cash, deferred payment, commission, remuneration or other
valuable consideration.
(g) Commercial Taxes Officer means a Commercial
Taxes Officer appointed under sub-section (1) of section 10
of this Act.
(h) Commissioner means the Commissioner
of Commercial Taxes appointed under sub-section (1) of section
10 or Additional Commissioner of Commercial Taxes and any
other officer upon whom the State Government may, by notification,
confer all or any of the powers and duties of the Commissioner
under this Act.
(i) Dealer means any person who, whether
regularly or otherwise, in the course of business buys, sells,
supplies, distributes or does anything incidental to such
buying, selling, supplying or distributing of goods, directly
or indirectly, whether for cash, or for deferred payment or
for commission, remuneration or other valuable consideration
and includes -
(A) a local authority.
(B) a Hindu undivided family.
(C) a company, or any society (including
a co-operative society), club, firm, association of persons
or body of individuals, whether incorporated or not, which
carries on such business.
(D) a society (including a co-operative
society), club, firm or association which buys goods from,
or sells, supplies or distributes goods to its members.
(E) an industrial, commercial, banking
or trading undertaking, whether or not of the Central Government
or of any of the State Governments or of a local authority.
(F) a casual trader.
(G) a commission agent, broker, factor,
a del-credere agent, an auctioneer or any other mercantile
agent, by whatever name called, who carries on the business
of buying, selling, supplying or distributing goods on behalf
of the principal.
Explanation: Every person
who acts as an agent on behalf of a dealer residing outside
the State of Bihar and buys, sells, supplies or distributes
goods in the State or acts on behalf of such dealer as -
(a) a commission agent, broker, factor,
a del-credere agent, an auctioneer or any other mercantile
agent, by whatever name called; or
(b) an agent for handling goods or documents
of title to goods; or
(c) an agent for the collection or the
payment of the sale price of goods or as a guarantor for such
collection or payment; or
(d) a local branch of a firm or company
situated outside the State, shall be deemed to be a dealer
for the purpose of this Act.
(j) Declared Goods means goods declared
under section 14 of the Central Sales Tax Act, 1956 to be
of special importance in inter-State trade or commerce.
(k) Deputy Commissioner of Commercial Taxes
means Deputy Commissioner of Commercial Taxes or Additional
Deputy Commissioner of Commercial Taxes appointed under sub-section
(1) of section 10.
(l) Goods means all kinds of movable property
including livestock, computer software, any electronic chip
used for the purpose of storing or transmitting data or voice
and all materials, commodities and articles (as such or in
some other form) but excluding newspapers, electricity, actionable
claims, stocks, shares or security.
Explanation: For the purposes
of this clause, materials, commodities and articles -
(i) attached to or forming part of an immovable
property which are agreed to be severed under the contract
of sale; or
(ii) sold or supplied as such or in some
other form in the execution of works contract, lease or hire
purchase, shall be deemed to be goods within the meaning of
this clause.
(m) Goods Carrier means a motor vehicle,
vessel, boat, animal and any form of conveyance used for carrying
goods.
(n) Government means the Government of
the State of Bihar.
(o) Gross Turnover means -
(i) for the purposes of levy of tax on
sales, in respect of sale of goods, aggregate of sale prices
received or receivable by a dealer on sales and includes sale
of goods made outside the State of Bihar or in the course
of inter-State trade or commerce or export but does not include
sale price of goods which have borne the incidence of tax
on purchase under sections 4 and 5;
(ii) for the purposes of levy of tax on
purchase, aggregate of purchase prices paid or payable by
a dealer during any given period in respect of purchase of
goods or class or description of goods which are liable to
tax under sections 4 and 5; and
(iii) for the purposes of section 3, the
aggregate of the amounts under sub-clauses (i) and (ii) above.
Explanation: For the purposes
of this clause, the amount received by a dealer on account
of price variation or price escalation in respect of sale
or supply of goods shall be deemed to form part of Gross Turnover
of the financial year during which it is actually received.
(p) Importer means a dealer who brings
any goods into the State of Bihar or to whom any goods are
despatched from any place outside the State of Bihar.
(q) Input means goods (excluding goods
specified in Schedule IV) purchased in the course of business
- (a) for re-sale. (b) for use in manufacture of goods including
packing materials. (c) for use as capital goods as defined
in clause (e).
(r) Input Tax means the amount paid or
payable by a registered dealer, by way of tax under this Act,
in respect of purchase of any taxable goods.
(s) Inspector means an Inspector of Commercial
Taxes appointed under sub-section (3) of section 10.
(t) Month means a calendar month.
(u) Notification means a notification published
in the Official Gazette.
(v) Output Tax means the tax charged or
chargeable in respect of sale or supply of goods made by a
registered dealer.
(w) Place of Business means any place where
a dealer, either usually or for the time being, manufactures,
sells or purchases goods or keeps accounts of stocks, manufactures,
sales or purchases, execution of works contracts, hire purchase
contracts and lease contracts or any other place where business
activity takes place and includes -
(i) the place of business of an agent,
in case of a dealer carrying on business through an agent;
or
(ii) any place or building in which a person
carrying on a business, keeps any of his books of account,
documents, stocks or other things, relating to his business;
(x) Prescribed Authority means the authority
prescribed under the rules made under this Act to exercise
powers conferred under different provisions and perform such
functions as may be conferred by or under this Act.
(y) Prescribed means prescribed under the
rules made under this Act.
(z) Purchase Price means the amount paid
or payable by a dealer as a valuable consideration in respect
of purchase of goods and includes -
(i) any amount charged for anything done
by the vendor in respect of the goods at the time of, or before,
the delivery thereof;
(ii) transport costs or freight, if any;
(iii) trade commission, if any, by whatever
name called;
(iv) clearing, forwarding and handling
charges, if any;
(v) insurance charges, if any;
(vi) taxes or duties under any law for
the time being in force (other than tax paid or payable under
this Act) by whatever name called, if any;
(vii) cost of packing, if any; and
(viii) the amount paid or payable by the
purchaser by way of non-refundable deposit, whether by way
of a separate agreement or not, in connection with or incidental
or ancillary to, the said purchase of goods.
(za) Quarter means the quarter ending on
the 30th June, 30th September, 31st December and 31st March
and the expression quarterly shall be construed accordingly.
(zb) Registered Dealer means a dealer in
possession of a valid certificate of registration granted
to him under section 19 or under the provisions of the Bihar
Finance Act, 1981, as it stood before its repeal by section
94.
(zc) Sale with all its grammatical variations
and cognate expressions means any transfer of property in
goods for cash or deferred payment or for other valuable consideration
and includes -
(i) a transfer, otherwise than in pursuance
of a contract, of property in any goods for cash, deferred
payment or other valuable consideration;
(ii) a transfer of property in goods (whether
as goods or in some other form) involved in the execution
of a works contract;
(iii) a delivery of goods on hire purchase
or any system of payment by installments;
(iv) a 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;
(v) a supply of goods by any unincorporated
association or body of persons to a member thereof for cash,
deferred payment or other valuable consideration;
(vi) a 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;
and such transfer, delivery or supply of
any goods shall be deemed to be a sale of those goods by the
person making the transfer, delivery or supply and purchase
of those goods by the person to whom such transfer, delivery
or supply is made.
(zd) (1) Sale Price means the amount payable
to a dealer as valuable consideration for the sale or supply
of any goods and includes –
(i) any amount charged for anything done
by the vendor in respect of the goods at the time of, or before,
the delivery thereof;
(ii) transport costs or freight, if any;
(iii) trade commission, if any, by whatever
name called;
(iv) clearing, forwarding and handling
charges, if any;
(v) insurance charges, if any;
(vi) taxes or duties levied under any law
for the time being in force (other than tax paid or payable
under this Act), by whatever name called, if any;
(vii) cost of packing, if any; and
(viii) the amount received or receivable
by the seller by way of non-refundable deposit, whether by
way of a separate agreement or not, in connection with or
incidental to or ancillary to, the said sale of goods;
Explanation-I: Where goods
are sold on hire purchase or any system of payment by installments,
the sale price of such goods shall be inclusive of insurance
charges, interest and hire charges and such other charges
related to hire purchase or any system of payment by installments.
Explanation-II: Where goods
are sold by way of transfer of right to use such goods, the
sale price thereof shall be the amount of valuable consideration
received or receivable by the transferor for such transfer.
Explanation-III: Sale price
shall not include trade discount allowed by the dealer according
to the ordinary trade practice, if shown separately.
(zd) (2) Notwithstanding anything contained
in clause (1), in case of goods specified in a notification
issued by the State Government in this behalf, to a person
other than a dealer who is registered under section 19, the
sale price shall be deemed to be -
(a) the retail sale price, in a case where
such price is required to be declared on the package thereof
under the provisions of the Standard Weights and Measurement
Act, 1976 (Act 60 of 1976) or the rules made thereunder or
under any other law for the time being in force, or
(b) in any other case, the price on which
the goods would have been sold in the normal course of business
to a consumer at the retail level.
Provided that the word
person in this clause shall not include the State Government
or the Central Government or a department of the State Government
or the Central Government or a Company, Corporation, Board,
Authority or Undertaking owned, controlled or financed, whether
partly or wholly, by the State Government or the Central Government.
Explanation-I: For the
purpose of this clause, the retail sale price means the maximum
sale price at which the goods may be sold to the ultimate
consumer and includes all taxes (excluding tax payable under
the Act), freight, transport charges, commission payable and
all charges towards advertisement, delivery, packing, forwarding,
and the like.
Explanation-II: Where different
retail sale prices are applicable for sale in different areas,
each such retail sale price shall be the retail sale price
for the purposes of valuation of goods intended to be sold
in the area to which the retail sale price relates.
(ze) Tax means the tax leviable and payable
under this Act.
(zf) Taxable Goods means all goods in respect
of which tax is payable under section 14.
(zg) Tribunal means the Tribunal constituted
under sub-section (1) section 9.
(zh) Works Contract means any agreement
for carrying out for cash or deferred payment or other valuable
consideration, the construction, fitting out, improvement
or repair of any building, road, bridge or other immovable
or movable property.
(zi) Year means the financial year.
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