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Definitions—(t) In this Act, unless the coneady onary aang he gE wearers A al eT otherwise requires ; ge era} stands war ne were Fan ee aa {a) “assessing aulhorily” means any pel rant fret fear aon wae Feg-A-e appointed by the Camntissioner of Sates T: yeaa fee oe, a fee Gar 30 Few ant arate a aT lo perform all or any of the functions ius aa # A cea a ere wt TA aw az assessing authority under this Act : : “Commissioner means the person appointed to be the Cantnissioner of Sales Tax under the Delii Sales Tax Act, 1975 (43 of 1975); “vonnautor” means any person who executes a works contract and includes a sub-contractor ; “contractee” means any person for whom or for whose benefit a works coniractis executed, ie) “The Delisi Sates Tax Act” means the Delhi Sales Tax Act, 1975 (43 of 1975); ) “gealcr” aneans any person, wha whether for valuable consideration, commission, remuneration os otherwise, transfer property in goods (whether as goods orin some other form) involved in the execution of works contract and includes any State Government and the Central Government which so trausfers such property in goods, and any sotiety, eltb or association of persons which so itansiers the’ property in goods to its members; a “declared goods” wieats gooils as defifiedia the Central Sales Tax Act, 1956 (14 of 1956); “Delhi” means the National Capital “Fecritory of Delhi; : “goods” means every kind of movable property in goods (whether as goods or in some other fornt) inveved hi the execution of a works contract; Y : “Government” means Lt. Governor as defined under Article 239 AA of Constitution; "Lt. Governor’! Means LL. Governor of National Capital Terrirory of Delhi as appointed by ihe President under Article 239 of the Constitution; person’. includes an’ individual, or body of jndividuals whether incorporated or not, a Hindu undivided family, a-firm,.a local authority, a corporation, a- company body or authority owned or set up by, or subject to acintinistrative contract ef thc, Central Government or any State Govérnment (including the’ govertunentofa Union tertitory} or a cogperative society, whether registered or not; ‘ “prescribed” means prescribed by niles; “registered dealer” means a dealer registered under section 11; “rules” means rules made under this Act; “sale” means a transfer of property in goods (whether as goods or im some ather form) invoted in the exeentian ofa works cantract in Delhi; aud the word “sell” with all its grammatical variation and cognate expersions shall be contructed accordingly, DELUI GAZETTE : EXTRAORDINARY. 9 (q) “sule price” in relation to a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works « contract in Delhi, means such amount as is atrived at by deducting from the amount of valuable considevation paid or payble to a person for execution of such works contract, the amount ‘representing labour and service charges for such execution; {1) “taxable turnover" means such turnover as is arrived at after deducting from the turnover of sales such as may be prescrived;, (9): “tax means the tax payable ustder this Act and includes a luswp sum amount by way of composition payable in lieu of the amount of tax; : () “turnover of sale” means the aggregate of the amount of sale price received or receivable by a.dealer in respect of any transfer of property in goods itvolved in the execution of any works contract whether executed fully or partly during any period; (u) “works contract" includes any agreement for carrying out for cash or for deferred payment or for any valuable consideration, the building construction, manufacture, processing, fabrication, erection, installation, fiting oul, improvement, sepair or commissioning of any movable or immovable property; () “your? mean’ the financial year, Q) All words aad experssion used and not defined in this Act but defined in the Delhi Sales Tax Act, 1975 tshall have the meanings assigned-to them in that Act. : : CHAPTER HL INCIDENCE AND LEVY OF TAK