Amendment status not verified — confirm the current text below against the official source.
Definitions -In this Act, unless there is anything repugnant in the subject or context, - (a) "Appellate Board" means the Appellate Board constituted under section 4; 2(b) "Appellate Authority " means an Authority appointed under section 3 A.2 (c)``Assistant Commissioner’’ means an Assistant Commissioner of Commercial Tax appointed under Section 3 and includes an Additional Assistant Commissioner of Commercial Tax; (d) “Business “ includes, - (i) any trade, commerce, 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 gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern and irrespective of the volume, frequency, continuity or regularity of such trade, commerce, manufacture, adventure or concern; and (ii) any transaction of sale or purchase of goods in connection with or incidental or ancillary to the trade, commerce, manufacture, adventure or concern referred to in clause (i), that is to say – (a) goods whether or not they are in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, mere scrap or waste material; and (b) goods which are obtained as waste products or by- products in the course of manufacture or processing of other goods or mining or generation of or distribution of electrical energy or any other form or power; 8 3 /4 (e) "Canteen stores" means the goods included in part IV of Schedule II, but excluding such goods as the State Government may by *notification specify;3 /4 (f) " Commercial Tax Office " means an office of any Officer appointed under section 3 of this Act. (g) “Commercial Tax Officer” means a Commercial Tax Officer appointed under Section 3 and includes an Additional Commercial Tax Officer; (h)“Commissioner” means the Commissioner of Commercial Tax appointed under Section 3;