Amendment status not verified — confirm the current text below against the official source.
Substituted by Act No.23 of 2005. Central Act 7 of 1956. 8 [Act No.5 of 2005] attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale; (17) „Goods vehicle‟ means any motor vehicle constructed or adapted for the carriage of goods, or any other motor vehicle not so constructed or adapted when used for the carriage of goods solely or in addition to passengers and also includes every wheeled conveyance; (18) „Government‟ means the State Government of 7Telangana; (19) „Input tax‟ means the tax paid or payable under the Act by a VAT dealer 8[whether directly by himself or through his agent on his behalf] to another VAT dealer on the purchase of goods in the course of business; (20) „Joint Commissioner‟ means any person appointed to be a Joint Commissioner of Commercial Taxes under section 3-A; (21) „Notification‟ means a notification published in the 7Telangana Gazette and the word „notified‟ shall be construed accordingly; (22) „Output tax‟ means the tax paid or payable by a VAT dealer 8[whether by himself or through his agent] on the sale of goods to another VAT dealer or any other person; (23) „Place of business‟ means any place where a dealer purchases or sells goods and includes,-