Amendment status not verified — confirm the current text below against the official source.
Clause (1A) was inserted, by Guj.9 of 2009, s.2(1). Short title, extent and commencement . Definitions. H-678-1 Gujarat Value Added Tax Act, 2003. [2005 : Guj. (3) 4[“appointed day” means the date on which the remaining provisions of this Act shall come into force under sub-section (3) of section 1]; (4) “business” includes – (i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit or gain and whether or not any profit or gain accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction of buying, selling or supplying plant, machinery, raw materials, processing materials, packing materials, empties, consumable stores, waste products, or such other goods, or waste or scrap of any of them which is ancillary or incidental to or resulting from such trade, commerce, manufacture, adventure or concern; (5) 2[“capital goods” means plant and machinery (other than second hand plant and machinery) meant for use in manufacture of taxable goods and accounted as capital assets in the books of accounts]; (6) “Central Act” means the Central Sales Tax Act, 1956; (7) “commission agent” means a dealer who bonafidly buys or sells, for an agreed commission, any goods on behalf of principals; (8) “Commissioner ” means the person appointed to be the Commissioner of Commercial Tax for the purposes of this Act; (9) (a) “to cultivate” means to carry on any agricultural operation; and (b) “to cultivate personally” means to cultivate on one’s own account - (i) by one’s own labour, or (ii) by the labour of one’s own family, or (iii) by servants on wages payable in cash or kind (but not in crop share), or by hired labour under one’s personal supervision or the personal supervision of any member of one’s family. Explanation I.-- A widow or a minor or a person who is subject to any physical or mental disability, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour. Explanation II.-- In the case of a Hindu Undivided Family, land shall be deemed to be cultivated personally if it is cultivated by any member of such family;