Amendment status not verified — confirm the current text below against the official source.
Substituted by G.O.Ms.No.32, Revenue (C.T.II) Department, dated 15.10.2014. Short title, extent and commencement. Definitions. 2 [Act No.5 of 2005] rank of Deputy Commissioner authorized by the Commissioner to be an Appellate Deputy Commissioner; (3) „Appellate Tribunal‟ means the Appellate Tribunal appointed under section 3; 3[(4) „Assessing authority‟ means any officer of the Commercial Taxes Department, authorized by the Commissioner or as may be prescribed, to make any assessment in such area or areas or the whole of the State of 4Telangana;] (5) „Assistant Commissioner‟ means any person appointed to be an Assistant Commissioner of Commercial Taxes under section 3-A; (6) „Business‟ includes: (a) 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 or undertaken with a motive to make gain or profit and whether or not any gain or profit accrues therefrom; (b) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern; and (c) any transaction in connection with commencement or incidental or ancillary to the commencement or closure of such trade, commerce, manufacture, adventure or concern;