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Short title, extent and commencement.—(1) This Act may be called the Delhi Luxuries Tas on Commodities Act, 2001 (2) Irextends to the whole of the National Capital Territory of Delhi (i) Itehall come into force on sich date as the Government may. hy notification in the Official Gazerte appoint 2, Definitions (1) In this Act. unicss the context othenvise requires. — ner of sales (a) “Commissioner nicans the Commi: 1x appointed under sub: section (|) of section 9 a the Delhi Sales Tax 1975 (43 of 1975). (hy Delhi” preans the National Capital Territory of Delhi te) “Delhi Sales Tas Act” means the Delhi Sales Tax Act, 1975 (47 of 1975) ital Territen of Delhi and includes Viewlenany nsthe Gevernment of the National Cy td) Government” me Gov crnor Satinnal Capital Perritory af Delhi anponstec (ey “Lientenant’’ Gavernar means the Lieutenant Governor of the hy the Pregiclent under article 239A A of the Constitution, (fy “lusurics” means the commodities as specified in the Schedule. (2) “person” includes any company or association or body of individuals, whelhier incorporated or not. a Hinds irm, a local authority, the Central Govenmment, the Government of any Stile or Union territory undivided famity. a (h) “prescribed” means prescribed by the niles made under this Act (i) °Schednie’ means the Schedule appended to this Act. on of, or control aver (i) “stockist” means a person who has, in customary course ef business. 1 his possess rack of luxuries, whether wm nifactured, made or process: hy himin Pelbi, arbrongi