Amendment status not verified — confirm the current text below against the official source.
Dejzmtwns.-In this Act, unlcs:, the context othrt wtse reqUires,- (z) " Appellate As-,istant Commisswner" means any person appointed to be an Appellate Asststant Commtssioner under section 3 , (zt) "Appellate Tnbuna1 '' means the Appellate Tnbuna1 appointed under sectiOn 4 , (zzz) "assessee" means a person by whom tax or any other sum of money IS payable under this Act, and mcludes every person in respect of whom any proceedings under tlus Act have been taken for the assess- ment of tax pavable by htm ; (zv) "assessmg authority" means any person authorised by the Government or by any authority empowered by them to make any assessm~nt under thts Act , (u) "Board of Revenue" means the Board of Revenue consti- tuted under the Kerala Board of Revenue Act, 1957 , (vt) "business" includes any trade, commerce or manufactwe 01 any ddventure or concern m the nature of trade, commerce or manu- factwe, wtth or without pro'1t motive in such tt ade, commerce, manu- facture, adventure 01 concet n ; (vu) "casual tradet " means d person who hds, whether ct~ principal, agent 01 m any othet capactty, occaswnal transactions of a business nature mvolvmg the buymg, sellmg, supply of distributiOn of goods ill the State, whether for cash or fot deferred paymeut, 01 lor commi~~ion, remunerdtion, or other valuable constderatton , * Received the assent of the Governot on the 5th day of March 1963 and pubhshed m the Gazette Extraordmary, dated the 6th Match 1963. ,r)' I 40 (vlll) "dec1let " meam dllY pet son who c.uries on the bmine~s ol buymg, sellmg, ~upplymg ot d1stnbuting good~, d1rectly 01 othet wtse, whether for cash or for deferred payment, or for commissiOn, 1 emune- ration or other valuable consideratton and mcludes- (a) the Central Government, a State Government, local autho- rity, company, a Hmdu undtvided family, a Marumakkathayam tat wad, a famtly govet ned by the Ketala Nambudin Act, I 958, an Aliya~c1nthana family, a firm, a society, a club or an association whtch carnes ou ~uch busme~s ; (b) d. ca~ual tt auer , (c) a comnussion agent, a btoket or a del credere agent, or an auctwnecr or any other mercantile agent, by whatevet name caJied, who carnes on the busmess of buying, selltng, supplymg or dtstnbutmg good~ on behalf of any pt incipal , (d) ,1 non-re~tdent dealer or an agent of a non-restdeut dealet, or a Ioc.d I Hauch of a firm ot company or as~ociatton ~ttuateu outstde the State ; (c) a persou who sells goods produceJ by him by manufacture, agnculture, horticulture or otherwi~e. E\plauatwn.-A soctety (111cluding a co-operattve society), club 01 f11 m 01 an assoctatton whtch, whether or not m the course of busmess, buys, sells, suppltes, or distnbutes goods from or to tts membets for cash, or for deferred payment, or for commtsswn, remuneratwn or other valuable COnstderattOn, shall be deemed to ue a dealer for the purposes of thts Act. ( 1.\) " declared good~ ·· means goods declared by section 14 of the Centtal Sales Tax Act, I 956 (Central Act 74 of 1956), to be of special un pot tdnce in m tct-Sta te trade or com met ce , (A) " Deputy Commtssioner " means any person appomted to be a Deputy Commissioner of Sales Tax under sectton 3; (xt) '' food grams " means paddy, nee, wheat, maize, jowat, bajra, barley and ragt and includes such other articles as the Govern- ment may, by nottficatwn in the Gazette, spectfy as such , (w) "goods" means all kinds of movable property (other than newspapers, actiOnable clatms, electnetty, stocks and shares and secunttes) and mcludes ltve-stock, all matet ials, commodtttes, and arttcles (mcluGimg those to be· used in the fittmg out, tmprovement or repatr of movable property), and all growmg crops, grass or things attached to, or formmg part of, the land which are agreed to be severed before sale 01 under the contract of sale; (xlll) "Inspectmg Asst~tant CommtSstoner" means any per~on appomted to be au Iuspectmg Asststant Commtsstoner of Sales Tax undet ~ect10n 3, (xw) "local autho11ty" mea'lS a municipal counctl, a munictpal corporation, c1 townshtp conm1ittee or a panehayat, (Av) "motor sptrit" means any substance which by itself or m admixture wtth other substances tS ordinanly used dtrectly or indtrectly to provtde reasonably effic1ent fuel for automatJve or stationary internal combustiOn engmes and mcludes petrol, dresel oil and other mternal ~I i ~ I ~ ~ ) I I i I I i ( { v 41 combustion oils, but does not include kerosene, furnace oil, coal or charcoal; (xvl) "permrt" means a perm1t granted under scct10n 15; (xvtt) "petrol" means dangerous petroleum havmg its flashing point below 24·4 degrees centigrade; · (xviu) "place of business" means any place where a dealer purchases or sells goods and includes- ( a) any warehouse, godown or other place where a dealer stores or processes his goods, (b) any place where a deale1 p10duces or manufacture goods; (c) any place where a account; and dealer keeps his books of (d) in any case where a dealer carnes on business through an agent (by whatever name called), the place of busmess of such agent, (..\t..\) "prescribed" means prescribed by rules made under th1s Act; ( xx) "regrstered dealer" means a dealer reg1stered under this Act; (x..\i) "sale" with all its grammatical variations and cognate expresswns means every transfer of the property in goods by one person to another in the c )Urse of trade or busmess for cash or for deferred payment or other valuable consideration, but does not mclude a mortgage, hypothecation, charge or pledge. Explanation (I) .-A transfer of the property 111 the following goods, namely, tea, coffee, rubber, cardamom or timber, whether in the course of trade or business or otherwrse, for cash or for deferred payment or other valuable consideration, by a person who produce~ the same, shall be deemed to be a sale for the purposes of this Act. Ex,blanatwn (2).- fhe transfer of propel ty mvolved in the supply or distributiOn of goods by a socrety ( includmg a co-operative society), club, firm, or any assocratwn torts members, for cash, or for deferred payment or other valuable consideration, whether or not m the course of business, shall be deemed to be a sale for the purposes of this Act. Explanatzon (3).-A transfer of goods on hrrc-purchase or other instalment system of payment shall, notw1thstandmg the fact that the seller retains the t1tle in the goods as secunty for payment of the price, be deemed to be a sale. E;>.planatzon (4).-(a) The sale or purchase of goods shall be deemed, for the purposes of tillS Act, to have taken place m the State, wherever the contract of sale or purchase mrght have been made, if the goods dre witlun the State,- (z) in the case of specrfic or ascertained goods, at the time the contract of sale or purchasers made, and (n) in the case of unascertamed or future goods, at the time of the1r appropnation to the contract of sale or purchase by the seller or by the purchaser, whether the assent of the other party is prior or subsequent to such appropri- ation. r./ ./ 42 (b) Where there is a single contract of sale 01 purcha~e of goods situated at more places than one, the provi~ions of clause (a) shall apply as If there were separate contracts 111 respect of the goods at each of such places. Explanatzon (5).-Notwithstandmg anyth111g to the contrary contained 111 this Act or any other law fo, the tunc be111g m force, two independent sales or purchases shall, for the pu1 poses of this Act, be deemed to have taken place- (a) When the goods are transferred from a principal to his sellmg agent and from the sellmg agent to the purchaser, or (b) when the goods arc transferred from the seller to a buying agent and from the buying agent to Ius principal, If the agent is found 111 either of the cases aforesaid- (t) to have sold the goods at one rate and to have passed on the sale proceeds to his pnncipal at another rate; or (u) to have purchased the goods at one rate and to have passed them on to his principal at another rate, or (m) not to have accounted to his pnncipal for the entire collectwns or deductions made by him in the sales or purchases effected by him on behalf of his principal; or (w) to have acted for a fictitious or non-existent pnncipal, Provided that the deduction or additiOn, as the case may be, of the commission agreed upon and specified m the accounts and incidental charges 111curr<."d by the agent which are specified in the accounts and which the assessing authonty considers legitimate shall not be deemed to be a difference m the rates referred to m sub-clauses (t) and (tt) ; (xx!!) " Sales Tax Officer" mean~ any person appointed to be a Sales Tax Officer undei section 3 ; (xxw) " State" means the State of Kerala, (xxw) "tax" means the tax payable under this Act ; (xxv) " taxable turnover " means the turnover on which a dealer shall be hable to pay tax as determined after making such deductiOns from his total turnover and 111 such manner as may be prescnbed, but shall not include the turnover of purchase or sale !11 the course of mtei- State trade or commerce or in the course of export of the goods out of the tern tory of India or Ill the course of import of the goods mto the territory of India ; {uvt) " total turnovei ., means the aggregate turnover in all goods of a dealer at all places of busmess in the State, whether or not the whole or dny portwn of such turnover IS liable to tax, including the turnover of ourchase or sale HI the course of inter.State trade or com- merce or in. the course of export of the goods out of the ternto1 y of India or in the course of import of the goods mto the territory of India; (xxvu) "turnover" means the aggregate amount for which goods are either bought or sold, or supplied or d1str1buted, by a dealer, either d1rectly or through another, on Ius own account or on account of others, ~) .__ ' I : r l I i ,, , I .. \..II !:: I L I ; ' l • 43 whether for cash or for deferred payment or other valuable considera- tion, provided that the proceeds of the sale by a pe1 son of agricultural or horticultural produce, grown by himself or grown on any land m which he has an interest, whether as owner, usufructuary mortgagee, tenant, or otherwise, shall be excluded f10m h1s turnover. Explanatwn ( l ).-"Agricultural or horticultural produce" shall not include- (t) such produce as has been subjected to any physical, che- mical or other process for bemg made fit for consumptiOn, save mere cleaning, gradmg, sortmg, drymg or dehuskmg , (u) tea, coffee, rubber, cardamom or timber. E>.planatzon (2).-Subject to such conditions and rest! ictions, u any, as may be prescribed in this behalf,- (t) the amount for which goods are sold shallmclude any sums charged for anythmg done by the dealer m respect of the goods sold at the tune of, or before, the delivery thereof, (u) any cash or other discount.on the price allowed in respect of any sale and any amount refunded m respect of articles returned by customers shall not be included in the turnover ; and (m) where for accommodatmg a patticular customer, a dealer obtains goods from another dealer and 1mmed1ately d1sposcs of the same to the said customer, the sale in respect of such goods shall be included in tne turnover of the latter dealer but not in that of the former ; (xxvm) "vehicle" includes every wheeled conveyance used for the carriage of goods solely or m additiOn to passengers; (xxzx) " vessel" includes any ship, barge, boat, raft, timber, bamboos or floatmg materials propelled m any manner , (x>.x) " year " means the financial year. CHAP1ER II Authorities and Appellate Tribunal