Section 2

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In this Act, unless the context otherwise requires,— (1) "Additional Commissioner" means an Additional Commissioner of Sales Tax appointed under sub-section (1) of section 5; (2) "Appellate and Revisional Board" means the West Bengal Commercial Taxes Appellate and Revisional Board constituted under section 7; (3) "appointed day", in relation to any provision of this Act, means the date on which such provision comes into force; (4) "Bureau" means the Bureau of Investigation constituted under section 8; (5) "Business" includes— (a) any trade, commerce, manufacture, execution of works contract or any adventure or concern in the nature of trade, commerce, manufacture or execution of works contract, whether or not such trade, commerce, manufacture, execution of works contract, adventure or concern is carried on with the motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, execution of works contract, adventure or concern; and (b) any transaction in connection with, or ancillary or incidental to, such trade, commerce, manufacture, execution of works contract, adventure or concern; 2 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 [PART III The West Bengal Value Added Tax Act, 2003. (Chapter 1.—Preliminary.—Section 2.) (6) "Capital goods" means— (a) machine, machinery, plant, equipment, apparatus, tools, appliances or electrical installation used for producing, making, extracting or procuring of any goods or for bringing about any change in any substance for the manufacture of final products, (b) components, spare parts and accessories of such machine, machinery, plant, equipment, apparatus, tools, appliances or electrical installation used for the purposes as stated in clause (a), (c) moulds and dies, (d) pollution control equipment, (e) refractory and refractory materials, (1) storage tank, and (g) tubes and pipes and fittings thereof, used for the purpose of manufacture of goods; (7) "casual dealer" means a person who, whether as principal, agent or in any other capacity, has occasional transaction involving buying, selling, supplying or distributing goods in the State, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration and includes, whether he has fixed place of business in West Bengal or not,— (a) a transporter as defined in clause (52) who, while carrying any goods in his goods vehicle as defined in clause (16), fails to disclose the name and address of the consignor or consignee in West Bengal or fails to furnish copy of invoice, challan, transport receipt or consignment note or document of like nature in respect of such goods, or (b) an owner or lessee of a warehouse who fails to disclose the name and address of the owner of any goods stored at his warehouse or fails to satisfy the Commissioner that such goods are for his personal use or consumption, and such transporter, or owner or lessee, shall be deemed to have purchased such goods On his own account; (8) "Commissioner" means the Commissioner of Sales Tax appointed Under sub-section (1) of section 3; (9) "company" means a company as defined in section 3 of the Companies I of 1956. Act, 1956, and includes a body corporate or corporation within the meaning of clause (7) of section 2, or a foreign company referred to in section 591, of that Act; (10) "contractual transfer price", in relation to any period, shall mean the aggregate of the amounts received or receivable by a dealer during such period for the transfer of property in goods used by way of accretion or accession in West Bengal in execution of a works contract as defined in clause (57), whether or not the amount received or receivable for such transfer is shown separately in the works contract, and shall comprise the value of such goods purchased, manufactured, processed or procured otherwise, by the dealer and the cost of freight or delivery as may be incurred by such dealer for carrying such goods to the place where such goods are used in execution of such works contract, but shall not include such portion of the amounts as aforesaid as may be prescribed; PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 3 The West Bengal Value Added Tax Act, 2003. (Chapter 11:—Preliminary.—Section 2.) (11) "dealer" means any person who carries on the business of selling or purchasing goods in West Bengal or any person making sales under section 14, and includes— (a) an occupier of a jute-mill or shipper of jute, (b) Government, a local authority, a statutory body, a trust or other body corporate which, or a liquidator or receiver appointed by a court in respect of a person, being a dealer as defined in this clause, who, whether or not in the course of business, sells, supplies or distributes directly or otherwise goods for cash or for deferred payment or for commission, remuneration or other valuable consideration, (c) a co-operative society, club or any association which sells goods to its members, (d) a factor, a broker, a commission agent, a del credere agent, an auctioneer, an agent for handling or transporting of goods or handling of document of title to goods, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of selling goods and who has, in the customary course of business, authority to sell goods belonging to principals; (12) "digital signature" means authentication of any electronic record by a person by means of an electronic method or procedure in accordance with the provisions of section 3 of the Information Technology Act, 2000; 21 of 2000. (13) "director", in relation to a company, includes any person occupying the postition of director, by whatever name called; (14) "electronic record" means data, record or data generated, image or sound stored, received or sent in an electronic form or micro film or computer generated micro fiche; (15) "goods" includes all kinds of movable property other than— (a) actionable claims, stocks, shares or securities, (b) country liquor, (c) foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, liqueur, cordials, bitters and wines, or a mixture thereof, beer, ale, porter, cider, perry, and other similar potable fermented liquors, (d) lottery tickets, (e) motor spirit having a flashing point below 24.4 degree celsius, required for use as fuel in aircraft, (0 motor spirit having a flashing point at or above 24.4 degree celsius, required for use as fuel in aircraft, (g) motor spirit, excluding motor spirit referred to in item (e) and item (f), having a flashing point at or above 24.4 degree celsius, and (h) motor spirit of any other kind; (16) "goods vehicle" means any motor vehicle as defined in clause (28) of section 2 of the Motor Vehicles Act, 1988, constructed or adapted for 59 of 1988. use for transportation of goods or any motor vehicle not so constructed or adapted when used for the transportation of goods, and includes a trailer attached to such vehicle and any means of transportation including an animal to carry goods from one point to another point; (17) "Government" means the Central Government, the Government of any State or the Government of any Union Territory; 4 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 [PART III The West Bengal Value Added Tax Act, 2003. (Chapter 1,—Preliminary.—Section 2.) (18) "input tax", in relation to any period, means the amount of tax,— (a) separately realised or realisable by a registered dealer from a registered dealer in respect of purchases made by the latter dealer in West Bengal of taxable goods, other than such taxable goods as may be prescribed, required directly in connection with his business, or (b) paid or payable by a dealer (not being a shipper of jute) under section 11 or section 12 or section 13; (19) "input tax credit" or "input tax rebate", in relation to any period, means the setting off of the amount of input tax, or part thereof, by a registered dealer against the amount of his output tax; (20) "interest due" means the amount of interest which remains unpaid after the expiry of the date specified in the notice of demand issued in this behalf under this Act or the rules made thereunder; (21) "jute-mill" means a factory as defined in, or declared to be a factory under, the Factories Act, 1948, which is engaged wholly or in part in the 63 of 1948. manufacture of jute products; (22) "manufacture", with all its grammatical variations and cognate expressions, means producing, making, extracting or processing any goods and includes printing and raising of natural resources like minerals, coal etc.; (23) "net tax", in relation to any period, means— (a) in case of a registered dealer, the amount of output tax in excess of the input tax credit claimed by such registered dealer in accordance with the provisions of this Act and the rules made thereunder, (b) in case of any dealer other than a registered dealer, the amount of output tax; (24) "notification" means a notification published in the Official Gazette; (25) "occupier of a jute-mill" means the person who has ultimate control over the affairs of the jute-mill; (26) "output tax", in relation to any poriod, means the aggregate amount of tax payable by a dealer liable to pay tax under section 10, section 11, section 12, section 13, sub-section (3) of section 14, or sub-section (3) of section 24, or sub-section (3) of section 30, in respect of any sale, or purchase, of goods made by him in West Bengal; (27) "partnership", "partner" and "firm" shall have the meanings respectively assigned to them in the Indian‘Partnership Act, 1932; 9 of 1932. (28) "penalty dues" means the penalty found to be unpaid after the expiry of the date specified in the notice of demand; (29) "place of business" means any place where a dealer sells any goods or keeps accounts relating to sales or purchases of goods, and includes any place where the dealer processes, produces or manufactures goods and any warehouse of such dealer; (30) "prescribed" means prescribed by rules made under this Act; (31) "principal officer", in relation to a company, means the secretary, manager, director or managing director of such company; (32) "provisional certificate" means the certificate issued to a person under sub-section (1) of section 30; (33) "provisional dealer" means a person— (a) who is not liable to be registered, or who is not registered, under the Act, and (b) who intends to set up an industrial unit in West Bengal for manufacture of taxable goods for sale in West Bengal, and (c) who has been issued a provisional certificate under sub-section (1) of section 30; PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 5 The West Bengal Value Added Tax Act, 2003. (Chapter L—Preliminary.—Section 2.) (34) "purchase" means any transfer of property in goods to the person making the purchase for cash or deferred payment or other valuable consideration, but does not include a transfer by way of mortgage, hypothecation, charge or pledge; (35) "purchase price" means the amount of valuable consideration paid or payable by a person for the purchase of any goods, less any sum allowed as cash discount, commission or commercial rebates granted at the time of, or before delivery of, such goods but including cost of freight or delivery or the cost of installation, insurance charges, or any sum charged for anything done by the seller in respect of the goods at the time of, or before, delivery thereof, other than interest, if separately charged; (36) "raw jute" means the fibre of jute which has not been subjected to any process of spinning or weaving, and includes jute cuttings, whether loose or packed in drums or bales; (37) "rules" means the rules made under this Act; (38) "registered" means registered under section 24; (39) "sale" means any transfer of property in goods for cash, deferred payment or other valuable consideration, and includes— (a) any transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration, (b) any delivery of goods on hire-purchase or any system of payment by instalments, (c) any 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, (d) any 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), where such supply or service is for cash, deferred payment or other valuable consideration, (e) any supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration, and such transfer, delivery, or supply of any goods shall be deemed to be a sale of those goods by the person or unincorporated association or body of persons making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery, or supply is made, but does not include a mortgage, hypothecation, charge or pledge. Explanation L—A sale shall be deemed to take place in West Bengal if the goods are within West Bengal,— (a) in the case of specific or ascertained goods, at the time the contract of sale is made, and (b) in the case of unascertained or future goods, at the time of their appropriation to the contract of sale by the seller, whether the assent of the buyer to such appropriation is prior or subsequent to the appropriation: Provided that where there is a single contract of sale in respect of goods situated in West Bengal as well as in places outside West Bengal, provisions, of this Explanation shall apply as if there were a separate contract of sale in respect of the goods situated in West Bengal. 6 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 [PART III The West Bengal Value Added Tax Act, 2003. (Chapter L.—Preliminary.—Section 2.) Explanation IL—The transfer of property involved in the supply or distribution of goods by a society (including a Co-operative Society), club, firm or any association to its members for cash, or for deferred payment or other valuable consideration, whether or not in the course of business, shall be deemed to be a sale for the purpose of this Act; (40) "sale in West Bengal", when used with respect to a sale made by a dealer, includes a sale in the course of inter-State trade or commerce; (41) "sale price" means the amount payable to a dealer as valuable consideration for the sale, other than the sale referred to in section 14, of any goods and includes— (a) any sum charged for anything done by the dealer in respect of such goods at the time of, or before, delivery of such goods, (b) any sum charged for delivery, distribution, installation or insurance, by such dealer at the time of, or before, delivery of such goods, (c) any tax, duty or charges levied or leviable (other than the tax charged separately under this Act and cess levied under the West Bengal Transport Infrastructure Development Fund Act, 2002) in respect of such goods, but does not include any sum allowed as cash discount, commission or other commercial rebate on the value of such goods at the time of, or before, the delivery of such goods; Explanation.—For the purpose of this clause, the expression "sale price" shall exclude any tax including the tax referred to in section 12 or section 13 separately realised or realisable from a dealer by another dealer in respect of purchases made by him directly in connection with his business; (42) "shipper of jute" means any person who purchases raw jute and supplies it himself or by an agent to any person including himself outside West Bengal; (43) "Special Commissioner" means a Special Commissioner appointed under sub-section (1) of section 4; (44) "State Government" means the Government of West Bengal; (45) "tax" means the tax payable under this Act; (46) "tax due" means the amount of tax which remains unpaid after the expiry of the date specified in the notice of demand issued in this behalf under this Act or the rules made thereunder; (47) "taxable goods" means goods other than those specified in Schedule A; (48) "tax invoice" means an invoice in such form and containing such particulars as may be prescribed; (49) "tax payable" means tax payable under this Act on sales or purchases effected by a dealer or casual dealer but does not include tax due as defined in clause (46); (50) "tax period" means such period as may be notified by the State Government in this behalf; (51) "Tax Recovery Office?' means a Tax Recovery Officer appointed by the State Government under sub-section (4) of section 55; (52) "transporter, carrier or transporting agent" means a person who carries on the business of transporting goods on account of any other person into, or outside, or within, West Bengal. West Ben. Act XXI 2002. PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 7 The West Bengal Value Added Tax Act, 2003. (Chapter 1.—Preliminary.—Section 2.) Explanation.—For the purpose of this Act, "transporting agent" shall also include a clearing and handling agent; (53) "Tribunal" means the West Bengal Taxation Tribunal established under West Ben. Act section 3 of the West Bengal Taxation Tribunal Act, 1987; VIII of 1987. (54) "turnover of purchases", in relation to any period, means,— (a) in the case of the occupier of a jute-mill, the aggregate of the purchase prices or parts of purchase prices payable by such occupier for the quantities of raw jute purchased by him during such period after deducting the amounts, if any, refunded to him by the seller during such period in respect of any quantity of raw jute returned to the seller within ninety days from the date of its purchase and such other amounts as may be prescribed, (b) in the case of a shipper of jute, the aggregate of the purchase prices or parts of purchase prices payable by such shipper of jute in respect of the quantities of raw jute purchased by him in West Bengal and despatched by him during such period to any place outside West Bengal by any means of transit, (c) in case of any dealer liable to pay tax under section 12 or section 13, the aggregate of the purchase prices or parts of purchase prices payable by such dealer in respect of the goods prescribed under that section, purchased by him during such period for use of such goods in West Bengal for the purpose of carrying on his business, after deducting the amounts, if any, refunded to the seller during such period in respect of any such goods purchased but returned to the seller within three months of such purchase; (55) "turnover of sales", in relation to any period, means the aggregate of the sale-prices or parts of sale-prices received or receivable by a dealer in respect of sales of goods made during such period after deducting therefrom the amounts, if any, refunded by the dealer in respect of any such goods returned or rejected by the purchaser within three months from date of delivery of such goods; (56) "warehouse" means any enclosure, building or place where a dealer or a person keeps stocks of goods, and includes a vessel, vehicle or godown; (57) "works contract" means any agreement for carrying out for cash, deferred payment or other valuable consideration— (a) the construction, fitting out, improvement or repair of any building, road, bridge or other immovable property, (b) the installation or repair of any machinery affixed to a building or other immovable property, (c) the overhaul or repair of— (i) any motor vehicle, (ii) any sea-going vessel, river craft or steamer, (iii) any other vessel propelled by internal combustion engine or by any other mechanical means, (iv) railway engine, (v) any aircraft, or (vi) any component or accessory part of any of the goods mentioned in items (i) to (v), or (d) the fitting of, assembling, altering, ornamenting, finishing, furnishing, improving, processing, treating or adapting any goods; (58) "year" means the year commencing on the first day of April and ending on the last day of March. 8 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 [PART III The West Bengal Value Added Tax Act, 2003. (Chapter IL—Taxing Authorities, Appellate and Revisional Board and Bureau.—Sections 3, 4.) CHAPTER II Taxing Authorities, Appellate and Revisional Board and Bureau Commissioner.