Amendment status not verified — confirm the current text below against the official source.
Guj. 1 of 1970 Guj. 11 of 1989. Gujarat Value Added Tax Act, 2003. [2005 : Guj. growing crops, grass, standing timber or things attached to or forming part of the land, which are agreed to be severed before sale or under the contract of sale; 6[(13A) “HSN code “ means harmonized system of nomenclature code assigned to the goods specified in the Schedules;] (14) “manufacture” with its grammatical variations and cognate expressions means includes producing, making, extracting, collecting, altering, ornamenting, finishing, assembling or otherwise processing, treating or adapting any goods; but does not include such manufactures or manufacturing processes as may be prescribed; (15) “person” includes an individual, a joint family or Hindu Undivided Family, a company, a firm, an association of persons or body of individuals, whether incorporated or not, a society, club or other institution, a local authority, the Central Government or a State Government and every artificial juridical person not falling within any of the preceding descriptions; (16) “place of business” means any place where a dealer carries on business and includes,-- (a) a warehouse, godown or other place where a dealer stores or processes his goods; (b) any place where a dealer produces or manufactures goods; (c) any place where a dealer keeps his books of accounts; (d) any vehicle or vessel or any other carrier wherein the goods are stored or used for transporting the goods; (e) any place of business of an agent by whatever name called through whom a dealer carries on business; (17) “prescribed ” means prescribed by rules; (18) “purchase price“ means the amount of valuable consideration paid or payable by a person for any purchase made including the amount of duties levied or leviable under the Central Excise Tariff Act, 1985 or the Customs Act, 1962 and any sum charged for anything done by the seller in respect of the goods at the time of or before delivery thereof, other than the cost of insurance for transit or of installation, when such cost is separately charged and includes, - (a) in relation to – (i) the transfer, otherwise than in pursuance of a contract of property in any goods, (ii) the supply of goods by any unincorporated association or body of persons to a member thereof, (iii) the supply by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other