Amendment status not verified — confirm the current text below against the official source.
Clause (13A) was inserted, by Guj.6 of 2006, s.3(4) 5 of 1986. 52 of 1962. H-678-2 Gujarat Value Added Tax Act, 2003. [2005 : Guj. article for human consumption or any drink (whether or not intoxicating), the amount of cash, deferred payment or other valuable consideration paid or payable therefor, (b) in relation to the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, such amount as is arrived at by deducting from the amount of valuable consideration paid or payable by a person for the execution of such works contract, the amount representing labour charges for such execution, (c) in relation to the delivery of goods on hire purchase or any system of payment by installments, the amount of valuable consideration payable by a person for such delivery; (19) “raw materials” means goods used as ingredient in the manufacture of other goods and includes processing materials, consumable stores and material used in the packing of the goods so manufactured but does not include fuels for the purpose of generation of electricity; (20) “registered dealer“ means a dealer registered under the provisions of this Act, who holds a certificate of registration granted or deemed to have been granted under this Act; (21) “resale” means a sale of purchased goods,- (i) in the same form in which they were purchased; or (ii) without using them in the manufacture of any goods or without doing anything to them which amounts to or results in, a manufacture; and the word “resell” shall be construed accordingly; (22) “rules” means the rules made under this Act; (23) “sale” means a sale of goods made within the State for cash or deferred payment or other valuable consideration and includes,- (a) transfer, otherwise than in pursuance of a contract, of property in goods for cash, deferred payment or other valuable consideration, (b) transfer of property in goods (whether as goods or in some other form) involved in execution of a works contract, (c) delivery of goods on hire purchase or any system of payment by installments, (d) 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, Gujarat Value Added Tax Act, 2003. [2005 : Guj. (e) supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration, (f) supply of goods by a society or club or an association to its members on payment of a price or of fees or subscription or any consideration, (g) supply of goods by way of or as part of any service or in any other manner whatsoever, or (h) supply 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, (i) supply by way of barter of goods, (j) disposal of goods by a person in the manner prescribed in Explanation (iii) to clause 10 but does not include a mortgage, hypothecation, charge or pledge; and the words “sell”, “buy” and “purchase” with all their grammatical variations and cognate expressions shall be construed accordingly. Explanation.- (i) - For the purposes of this clause, “sale within the State” includes a sale determined to be inside the State in accordance with the principles formulated in sub-section (2) of section 4 of the Central Act; (ii) for the purpose of sub-clause (b) of the expression “works contract” means a contract for execution of works and includes such works contract as the State Government may, by notification in the Official Gazette, specify; (iii) every transfer of property in goods by the Central Government, any State Government, a statutory body or a local authority for cash, deferred payment or other valuable consideration, whether or not in the course of business, shall be deemed to be a sale for the purposes of this Act; (24) “sale price” means the amount of valuable consideration paid or payable to a dealer or received or receivable by a dealer for any sale of goods 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 dealer in respect of the goods at the time of or before delivery thereof, and includes, - (a) in relation to – (i) the transfer, otherwise than in pursuance of a contract, of property in any goods, (ii) the transfer of the right to use any goods for any purpose, whether or not for a specified period, (iii) the supply of goods by any unincorporated association or body of persons to a member thereof, 5 of 1986. 52 of 1962 Gujarat Value Added Tax Act, 2003. [2005 : Guj. (iv) the 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), the amount of cash, deferred payment or other valuable consideration paid or payable therefor; (b) in relation to the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, such amount as is arrived at by deducting from the amount of valuable consideration paid or payable to a person for the execution of such works contract, the amount representing labour charges for such execution; (c) in relation to the delivery of goods on hire purchase or any system of payment by installments, the amount of valuable consideration payable to a person for such delivery; (25) “Schedule” means a Schedule appended to this Act; (26) “the State” means the State of Gujarat; (27) “tax” means a tax leviable and payable under this Act on sales or purchase of goods and includes lumpsum tax leviable or payable under 7[section 14, 14A, 8[14B, 14C] or 14D] (28) “tax period” means a calendar month or a quarter as may be prescribed by the State Government; (29) “taxable goods” means goods other than those on the sales or purchase of which no tax is payable under section 5; (30) “taxable turnover” means the turnover of all sales or purchases of a dealer during the prescribed period in any year, which remains after deducting therefrom,- (a) the turnover of sales not subject to tax under this Act; (b) the turnover of goods declared exempt under sub-section (1) of section 5 or under a notification under sub-section (2) of section 5, and (c) in case of turnover of sales in relation to works contract, the charges towards labour, service and other like charges, and subject to such conditions as may be prescribed: Provided that in the cases where the amount of charges towards labour, service and other like charges in such contract are not ascertainable from the terms and conditions of the contract, the amount of such charges shall be calculated in such manner as may be prescribed; (31) “Tribunal” means the tribunal constituted under section 19;