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2. Definitions
In this Act, unless the context otherwise requires, -
( 1-A) “Administrative Deputy Commissioner ” means any person appointed to be an administrative Deputy Commissioner of Commercial Taxes under Section 48; ( 2) “Appellate Deputy Commissioner ” means any person appointed to be an Appellate Assistant Commissioner of Commercial Taxes under section 48; ( 3) “Appellate 1 [Joint] Commissioner” means any person appointed to be an Appellate 1 [Deputy] Commissioner of Commercial Taxes under section 48; (4) “Appellate Tribunal” means the Tribunal constituted under section 50; (4-A)”Assessment” means an assessment made or deemed to have been made under this Act and includes a reassessment or revision of assessment ;} (5) “Assessing authority ” means any person authorised2 by the Government or by the Commissioner to make any assessment under this Act; 4 [ (5-A “Assistant Commissioner ” means any person appointed to be an Assistant Commissioner under Section 48;} (6) [*****] Omitted by Act No.23 of 2011- Section 2. prior to this omission (from 26th August 2010) this clause read as under;- (6) “Assistant Commercial Tax Officer” means any person appointed by the Commissioner by name or by virtue of his office to exercise the powers of an Assistant Commercial Tax Officer ; (7) [*****] (8) [*****] (9) “branded” means any goods sold under a name or a trade mark registered or pending registration or pending registration of transfer under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) or the Trade Marks Act, 1999 (Central Act 47 of 1999). (10) “business” includes -- (i) any trade or 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 with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern; ____________________________ (11) “ capital goods” means, - (a) plant, machinery, equipment, apparatus, tools, appliances or electrical installation for producing, making, extracting or processing of any goods or for extracting or for bringing about any change in any substance for the manufacture of final products; (b) pollution control, quality control, laboratory and cold storage equipments; (c) components, spare parts and accessories of the goods specified in (a) and (b) above; (d) moulds, dies, jigs and fixtures; (e) refractors and refractory materials; (f) storage tanks; and (g) tubes, pipes and fittings thereof used in the State for the purpose of manufacture, processing, packing or storing of goods in the course of business excluding civil structures and such goods as may be notified by the Government; (12) “casual trader” means a person who has, whether as principal, agent or in any other capacity, occasional transactions of a business nature involving the buying, selling, supply or distribution of goods in the State, whether for cash, or for deferred payment, or for commission, remuneration, or other valuable consideration, and who does not reside or has no fixed place of business within the State; 1 (12-A) " Clearing and forwarding agent " means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding of goods in any manner to any other person. [(13) “Commercial Tax Officer” means any person appointed by the Commissioner by name or by virtue of his office, to exercise the powers of a Commercial Tax Officer;] (14) “Commissioner” means any person appointed to be a Commissioner of Commercial Taxes under section 48; (15) “dealer” means any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash, or for deferred payment, or for commission, remuneration or other valuable consideration, and includes-- (i) a local authority, company, Hindu undivided family, firm or other association of persons which carries on such business; (ii) a casual trader; (iii) a factor, a broker, a commission agent or arhati, a del credere agent or an auctioneer, or any other mercantile agent by whatever name called, and whether of the same description as hereinbefore or not, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal, or through whom the goods are bought, sold, supplied or distributed; (iv) every local branch of a firm or company situated outside the State; (v) a person engaged in the business of transfer otherwise than in pursuance of a contract of property in any goods for cash, deferred payment or other valuable consideration; (vi) a person engaged in the business of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (vii) a person engaged in the business of delivery of goods on hire-purchase or any system of payment by instalments; (viii) a person engaged in the business of 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; (ix) a person engaged in the business of supplying 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; Explanation I. - A society including a co-operative society, club or firm or an association which, whether or not in the course of business, buys, sells, supplies or distributes goods from or to its members for cash, or for deferred payment or for commission, remuneration or other valuable consideration, shall be deemed to be a dealer for the purposes of this Act: ____________________________ 1. Substituted by Tamil Nadu Amendment Act 18, of 2009, with effect from 30th July 2008. Explanation II. - The Central Government or any State Government which, whether or not in the course of business, buy, sell, supply or distribute goods, directly or otherwise, for cash, or for deferred payment, or for commission, remuneration or other valuable consideration, shall be deemed to be a dealer for the purposes of this Act; Explanation III. - Each of the following persons or bodies who dispose of any goods including unclaimed or confiscated or unserviceable or scrap surplus, old or obsolete goods or discarded material or waste products whether by auction or otherwise directly or through an agent for cash or for deferred payment or for any other valuable consideration, notwithstanding anything contained in this Act, shall be deemed to be a dealer for the purposes of this Act to the extent of such disposals, namely:- (i) Port Trust; (ii) Municipal Corporations, Municipal Councils and other local authorities constituted under any law for the time being in force; (iii) Railways administration as defined under the Railways Act, 1989(Central Act 24 of 1989); (iv) Shipping, transport and construction companies;. (v) Air Transport Companies and Airlines; (vi) Any person holding permit for the transport vehicles granted under the Motor Vehicles Act, 1988 ( Central Act 59 of 1988 ) which are used or adopted to be used for hire; (vii) The Tamil Nadu State Road Transport Corporations; (viii) Customs Department of the Government of India administering the Customs Act, 1962 ( Central Act 52 of 1962); (ix) Insurance and Financial Corporations or Companies and Banks included in the Second Schedule to the Reserve Bank of India Act, 1934 (Central Act II of 1934); (x) Advertising agencies; and (xi) Any other corporation, company, body or authority owned or set up by, or subject to administrative control of the Central Government or any State Government. (16 ) “declared goods” means goods declared by section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), to be of special importance in inter-State trade or commerce; 1 [(16-A) “Deputy Commercial Tax Officer” means any person appointed by the Commissioner by name or by virtue of his office, to exercise the powers of a Deputy Commercial Tax Officer; (17) 2 [*****] (18) “Deputy Commissioner” means any person appointed to be a Deputy Commissioner of Commercial Taxes under section 48; 3 (18-A) “Deputy Commissioner (Assessment) ” means any person appointed to be a Deputy Commissioner of Commercial Taxes (Assessment) under section 48;] (19) “Deputy Commissioner (Enforcement)” means any person appointed to be a Deputy Commissioner of Commercial Taxes (Enforcement) under section 48; (20) “exempted goods ” means the goods falling under the Fourth Schedule and goods exempted by the Government, by notification, from time to time. (21) “goods” means all kinds of movable property (other than newspapers, actionable claims, stocks and shares and securities) and includes all materials, commodities and articles including the goods (as goods or in some other form) involved in the execution of works contract or those goods to be used in the fitting out, improvement or repair of movable property; and all growing crops, grass or things attached to, or forming part of the land which are agreed to be severed before sale or under the contract of sale; (22) “Government” means the State Government; (23) “input” means any goods including capital goods purchased by a dealer in the course of his business; (24) “input tax” means the tax paid under this Act in the maner prescribed by a registered dealer to another registered dealer on the purchase of goods including capital goods in the course of his business; (25) “ Joint Commissioner ” means any person appointed to be a Joint Commissioner of Commercial Taxes under section 48; 1 [(25-A) “Joint Commissioner (Enforcement)” means any person appointed to be a Joint Commissioner of Commercial Taxes (Enforcement) under section 48;] (26) “ legal representative ” shall have the same meaning as assigned to it in clause (11) of section 2 of Code of Civil Procedure, 1908 (Central Act V of 1908); (27) “manufacture” with its grammatical variations and cognate expressions means producing, making, extracting, altering, ornamenting, finishing, assembling or otherwise processing, treating or adapting any goods and includes any process of goods which brings into existence a commercially different and distinct commodity but does not include any activity as may be notified by the Government; (28) “output tax” means tax paid or payable under this Act by any registered dealer in respect of sale of any goods; (29) “ place of business ” means any place in the State where a dealer purchases or sells goods and includes -- (i) a warehouse, godown or other place where a dealer stores his goods; (ii) a place where the dealer processes, produces or manufactures goods; and (iii) a place where the dealer keeps his accounts, registers and documents. (30) “registered dealer ” means a dealer registered under this Act; (31) “ registering authority” with reference to a dealer means the head of the assessment circle, in whose area of jurisdiction the principal place of business of the dealer is situated in the State or such other authority authorised by the Commissioner; (32) “ reversal of tax credit ” means reversal of input tax credit already claimed and availed under this Act; (33) “sale” with all its grammatical variations and cognate expressions means every transfer of the property in goods (other than by way of a mortgage, hypothecation, charge or pledge) by one person to another in the course of business for cash, deferred payment or other valuable consideration and includes ,- (i) a transfer, otherwise than in pursuance of a contract of property in any goods for cash, deferred payment or other valuable consideration; (ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (iii) a delivery of goods on hire-purchase or any system of payment by instalments; (iv) a 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; (v) a supply of goods by any un-incorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; (vi) a 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, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made; Explanation I. - 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 purposes of this Act. Explanation II. - Every transfer of property in goods by the Central Government or any State Government 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 purposes of this Act. Explanation III .- Every transfer of property in goods including goods as unclaimed or confiscated or unserviceable or scrap surplus, old, obsolete or discarded materials or waste products, by the persons or bodies referred to inExplanation III in clause (15) of section 2 for cash or for deferred payment or for any other valuable consideration whether or not in the course of business, shall be deemed to be a sale for the purposes of this Act. Explanation IV .- The transfer of property involved in the purchase, sale, supply or distribution of goods through a factor, broker, commission agent or arhati, del credere agent or an auctioneer or any other mercantile agent, by whatever name called, whether for cash or for deferred payment or other valuable consideration, shall be deemed to be a purchase or sale, as the case may be, by such factor, broker, commission agent, arhati, del credere agent, auctioneer or any other mercantile agent, by whatever name called, for the purposes of this Act. Explanation V. -(a) The sale or purchase of goods shall be deemed for the purposes of this Act, to have taken place in the State, wherever the contract of sale or purchase might have been made, if the goods are within the State — (i) in the case of specific or ascertained goods, at the time the contract of sale or purchase is made; and (ii) in the case of unascertained or future goods, at the time of their appropriation 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 appropriation. (b) Where there is a single contract of sale or purchase of goods, situated at more places than one, the provisions of clause (a) shall apply as if there were separate contracts in respect of the goods at each of such places. Explanation VI. - Notwithstanding anything to the contrary contained in this Act, two independent sales or purchases shall, for the purposes of this Act, be deemed to have taken place – (a) when the goods are transferred from a principal to his selling agent and from the selling agent to the purchaser, or (b) when the goods are transferred from the seller to a buying agent and from the buying agent to his principal, if the agent is found in either of the cases aforesaid- (i) to have sold the goods at one rate and to have passed on the sale proceeds to his principal at another rate, or (ii) to have purchased the goods at one rate and to have passed them on to his principal at another rate, or (iii) not to have accounted to his principal for the entire collections or deductions made by him in the sales or purchases effected by him on behalf of his principal. 34) “Schedule ” means the Schedule appended to this Act. (35) “ State ” means the State of Tamil Nadu; (35-A) " tax deductor identification number " means the number obtained under section 13-A. (36) “tax invoice ” means an invoice issued by a registered dealer who sells taxable goods to another registered dealer in the State showing the tax charged separately and containing such details as may be prescribed. (37) “taxable goods” means goods other than exempted goods specified in the Fourth Schedule to this Act or goods exempted by notification by the Government; (38) “taxable turnover ” means the turnover on which a dealer shall be liable to pay tax as determined after making such deductions from his total turnover and in such manner as may be prescribed; ( 39) “Territorial 1 [Deputy] Commissioner” means any person appointed to be a Territorial 1 [Deputy] Commissioner of Commercial Taxes under section 48; ( 40) “total turnover ” means the aggregate turnover in all goods of a dealer at all places of business in the State, whether or not, the whole or any portion of such turnover is liable to tax; (41) “turnover ” means the aggregate amount for which goods are bought or sold, or delivered or supplied or otherwise disposed of in any of the ways referred to in clause (33), by a dealer either directly or through another, on his own account or on account of others whether for cash or for deferred payment or other valuable consideration, provided that the proceeds of the sale by a person of agricultural or horticultural produce, other than tea and rubber (natural rubber latex and all varieties and grades of raw rubber) grown within the State by himself or on any land in which he has an interest whether as owner, usufructuary mortgagee, tenant or otherwise, shall be excluded from his turnover. Explanation I.- “Agricultural or horticultural produce” shall not include such produce as has been subjected to any physical, chemical or other process for being made fit for consumption, save mere cleaning, grading, sorting or dying; Explanation II.- Subject to such conditions and restrictions, if any, as may be prescribed in this behalf— (i) the amount for which goods are sold shall include any sums charged for anything done by the dealer in respect of the goods sold at the time of, or before the delivery thereof; (ii) any cash or other discount on the price allowed in respect of any sale and any amount refunded in respect of articles returned by customers shall not be included in the turnover; Explanation III.- Any amount realised by a dealer by way of sale of his business as a whole, shall not be included in the turnover; Explanation IV.-Any amount, charged by a dealer by way of tax separately without including the same in the price of the goods sold, shall not be included in the turnover; (42) “year ” means the financial year; (43) “works contract ” includes any agreement for carrying out for cash, deferred payment or other valuable consideration, building construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning, of any movable or immovable property; (44) “ zero rate sale” means a sale of any goods on which no tax is payable but credit for the input tax related to that sale is admissible.
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