"Appellate Assistant Commissioner " means any person appointed to be an Appellate Assistant Commissioner of Commercial Taxes under section 3 of this Act;

"Appellate Tribunal " means the Puducherry Value Added Tax Appellate Tribunal appointed under section 44 of this Act;

"assessee " means a dealer by whom tax is payable either by collecting the same or otherwise;

"assessing authority " means any officer not below the rank of Assistant Commercial Tax Officer authorised by the Commissioner to make any assessment under this Act;

"assessment " means determination of business turnover of a dealer in the prescribed manner to ascertain the tax liability under this Act by self-assessment, re-assessment, and assessment by scrutiny and best judgment assessment;

"Assistant Commercial Tax Officer " means any person appointed by the Commissioner by name or by virtue of his office, to exercise the powers of an Assistant Commercial Tax Officer;

"Assistant Commissioner " means any person appointed to be an "Assistant Commissioner of Commercial Taxes " under section 3 of this Act;

"authorised " means authorised by the Commissioner to perform any duties and exercise any powers under this Act;

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 profit accrues from such trade, commerce, manufacture, adventure or concern; and

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

"capital goods " means plant, machinery and equipment used in the business including manufacture of goods;

"casual trader " means a person who, whether as principal, agent or in any other capacity, undertakes occasional transactions of a business nature involving the buying, selling, supplying or distributing of goods in the Union territory, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration, and who does not reside or has no fixed place of business within the Union Territory;

"Commercial Tax Officer " means any person appointed to be a Commercial Tax Officer under section 3 of this Act;

"Commissioner " means any person appointed to be a 'Commissioner of Commercial Taxes' under section 3 of this Act;

a company, Hindu undivided family (HUF), partnership firm or other association of persons, whether incorporated or unincorporated which carries on such business;

a casual trader;

a commission agent, a broker or a del-credere agent or an auctioneer or a factor or any other mercantile agent, by whatever name called and whether of the same description as hereinbefore or not, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal;

every local branch of a firm or company or association situated outside the Union Territory and a non-resident dealer or an agent of a non-resident dealer;

a person who sells goods produced by him by manufacture or otherwise;

a person engaged in the business of transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;

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

a person engaged in the business of delivery of goods on hire-purchase or any system of payment by instalments;

a person engaged in the business of 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;

a person engaged in the business of supplying 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;

a society (including a co-operative society), club or firm or an association which, whether or not in the course of business, buys or sells goods from or to its members for cash or for deferred payment or for commission, remuneration or other valuable consideration;

an industrial, commercial, banking, insurance or trading undertaking whether or not of the Central Government or any of the State Governments or of a local authority; and

a department of the Central Government or any State Government or any Union Territory Administration or a local authority by name of any panchayat, municipality, Development Authority or any autonomous or statutory body including a Port Trust and the like which, whether or not in the course of business, buys, sells, supplies or distributes goods, directly or otherwise, for cash, or for deferred payment, or for commission, remuneration or other valuable consideration;

"Deputy Commercial Tax Officer " means any person appointed by the Commissioner by name or by virtue of his office, to exercise the powers of a Deputy Commercial Tax Officer;

"Deputy Commissioner " means any person appointed to be a 'Deputy Commissioner of Commercial Taxes' under section 3 of this Act;

"document " means title deeds, writing or inscriptions and includes electronic data stored in tape, disc or such other form that furnishes evidence;

"goods " means all kinds of movable property (other than newspapers, actionable claims, stocks and shares and securities) and includes livestock, all materials, commodities and articles including the goods (tangible or intangible) and property in goods (whether as goods or in some other form) involved in the execution of a works contract, transfer of right to use or hire-purchase or those goods to be used in the fitting out, improvement or repair of movable property and all growing crops, grass or things attached to or forming part of the land which are agreed to be severed before sale or under a contract of sale;

"Government " means the Administrator of the Union Territory appointed by the President under article 239 of the Constitution;

to prepare and sign applications, appeals and other documents;

to appear, represent, and plead;

to receive notices and other processes; and

to do all other acts connected with such proceedings;

"input " means goods purchased by a dealer in the course of his business for resale including deemed sales or for use in manufacturing, processing, packing of other goods for sale;

"input tax " means tax on inputs paid or payable;

"Joint Commissioner " means any person appointed to be a 'Joint Commissioner of Commercial Taxes' under section 3 of this Act;

"manufacture " includes any activity that brings out a change in an article or articles as a result of some process, treatment, labour and results in transformation into a new and different article so understood in commercial parlance having a distinct name, character, use but does not include any such activity as may be notified by the Government as not manufacture for the purposes of this clause;

"output " means goods sold by a dealer;

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

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

a delivery of goods on hire-purchase or any system of payment by instalments;

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;

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

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 a purchase of those goods by the person to whom such transfer, delivery or supply is made;

every transfer of property in goods, by a department of the Central Government or any State Government or Union Territory Administration or a local authority by name of any panchayat, municipality, Development Authority or any autonomous or statutory body including a Port Trust and the like, for cash or for deferred payment or other valuable consideration, whether or not in the course of business.

"prescribed " means prescribed by the rules made under this Act;

"registered dealer " means a dealer registered under this Act;

"rules " means rules made under this Act;

"sale " with all its grammatical variations and cognate expressions means every transfer of property in goods (other than by way of mortgage, hypothecation, charge or pledge) by one person to another in the course of business for cash, deferred payment or other valuable consideration and includes-

when the goods are transferred from a principal to his selling agent and from the selling agent to the purchaser;

when the goods are transferred from the seller to a buying agent and from the buying agent to his principal, if in either case the agent is found -

(1)

to have sold the goods at one rate and to have passed on the sale proceeds to his principal at another rate; or

(2)

to have purchased the goods at one rate and to have passed the same on to his principal at another rate; or

(3)

not to have accounted to his principal for the entire collections or deductions made by him in the sales or purchases effected by him on behalf of his principal; or

(4)

to have acted for a fictitious or non-existent principal.

Explanation - II. - The sale or purchase of goods shall be deemed, for the purposes of this Act, to have taken place in the Union Territory, wherever the contract of sale or purchase might have been made, if the goods are within the Union Territory-

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

(b) in the case of unascertained or future goods at the time of their appropriation to the contract of sale or purchase by the seller or by the purchaser, whether the assent of the other party is prior or subsequent to such appropriation;

(zi) "tax " means value added tax, and includes any other tax chargeable under this Act;

(zj) "tax invoice " means a document of sale issued by a dealer to a buyer at the time of sale describing the goods sold, the quantity, value and tax collected thereon and such other information as may be prescribed;

(zk) "tax period " means a calendar month;

(zl) "taxable turnover " means the turnover on which a dealer shall be liable to pay tax as determined after making such deductions from his total turnover and in such manner as may be prescribed;

(zm) "total turnover " means the aggregate turnover in all goods of a dealer at all places of business in the Union Territory, whether or not the whole or any portion of such turnover is liable to tax;

(zn) "turnover " means the aggregate amount for which goods are bought or sold or delivered or supplied or otherwise disposed of in any of the ways referred to in clause (ze), by a dealer either directly or through another, on his own account or on account of others, whether for cash or for deferred payment or other valuable consideration, provided that the proceeds of the sale by a person of agricultural or horticultural produce, other than tea grown within the Union Territory by himself on any land in which he has an interest whether as owner, usufructuary mortgagee, tenant or otherwise shall be excluded from his turnover.

(a) the amount for which goods are sold shall include any sums charged for anything done by the dealer in respect of the goods sold at the time of, or before the delivery thereof;

(b) any cash or other discount on the price allowed, in respect of any sale and any amount refunded in respect of articles returned by customers shall not be included in the turnover; and

(zo) "Union Territory " means the Union Territory of Puducherry;

(zp) "works contract " includes any agreement to carrying out for cash, deferred payment or other valuable consideration, the building, construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning, of any movable or immovable property;

(zq) "year " means the financial year; and

(zr) "zero rated transaction " means a transaction of sale of goods on which no tax is chargeable but credit for the input tax related to such sales is allowable.