Uttarakhand Value Added Tax Act, 2005
No: 27 Dated: Nov, 11 2005
Uttarakhand Value Added Tax Act, 2005
[Uttarakhand Act No. 27 of 2005]
An Act to provide for and consolidate the law relating to levy of Value Added Tax on sales or purchases of goods in the State of Uttarakhand.
Be it enacted in the Fifty -sixth year of the Republic of India as follows:--
CHAPTER-I
Preliminary
1. Short title, extent and commencement. - (1) This Act may be called the Uttarakhand Value Added Tax Act, 2005.
(2) It extends to the whole of the State of Uttarakhand.
(3) It shall be deemed to have come into force on the 1st day of October, 2005
2. Definitions. - In this Act, unless the context otherwise requires,-
(1) "Assessee" means any person by whom tax or any other sum of money is payable under this Act and includes every person in respect of whom any proceedings under this Act have been taken for the assessment of tax payable by him;
(2) "Assessing Authority" means any person appointed by the State Government or the Commissioner to perform all or any of the functions of Assessing Authority under this Act;
(3) "Assessment Year" means a period of 12 months ending on March 31;
(4) "Appellate Authority" means the authority to whom an appeal lies under Section 51;
(5) "Appellate Tribunal" means the Appellate Tribunal constituted under Section 54 of this Act;
(6) "Business" includes:
(a) any trade, commerce or manufacture; or
(b) any adventure or concern in the nature of trade, commerce or manufacture; or
(c) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; or
(d) any occasional transaction in the nature of such trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction, 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; or
(e) the execution of any works contract or the transfer of the right to use any goods for any purpose (whether or not for a specified period); and
(f) Any transaction of buying, selling or supplying plant, machinery, raw materials, processing material, packing material, empties, consumable stores, waste or by-products, or any other goods of a similar nature or any unserviceable or obsolete or discarded machinery or any parts or accessories thereof or any waste or scrap or any of them or any other transaction whatsoever which is ancillary to or is connected with or is incidental to, or results from such trade, commerce, manufacture, adventure or concern or works contract or lease but does not include any activity in the nature of mere service or profession which does not involve the purchase or sale of goods;
(7) "Casual Dealer" means a person who whether as principal, agent or in any other capacity, undertakes occasional transactions involving buying, selling, supplying or distributing goods or conducting any exhibition-cumsale in the State of Uttarakhand, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration, for a period not exceeding 60 days at a time or such other period as may be prescribed and includes,
(a) a transporter as defined in sub-Section(49) of Section 2 or a transporting agent, whether he has fixed place of business in Uttarakhand or not, who, while holding goods in custody for any person before or after their transportation, or while carrying goods in his vehicle, fails to disclose the name and address of the consignor or consignee in Uttarakhand or fails to furnish a copy of invoice, challan, goods receipt (G.R)/bilty or consignment note or document of like nature in respect of such goods, or
(b) an owner or lessee or occupier 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 that such goods are for his personal use or consumption, and such transporter, transporting agent or owner or lessee or occupier of a warehouse, shall be deemed to have purchased such goods on his own account.
(8) "Capital Goods" means plant, machinery and equipments (including pollution control equipments, quality control equipments or laboratory equipments) used in the manufacturing or processing of taxable goods excluding Special Category Goods specified in Schedule III of this Act, and also excluding such goods when used in civil structures as may be prescribed;
(9) "Commissioner" means the Commissioner of Commercial Tax, appointed by the State Government and includes an Additional Commissioner, and a Joint Commissioner of Commercial Tax appointed by the Government;
(10) "Date of commencement" means the date on which this Act comes into force.
(11) "Dealer" means any person who, for the purposes of or in connection with or incidental to or in the course of his business, carries on in Uttarakhand the business of buying, selling, supplying or distributing goods with a motive of profit or not directly or indirectly, regularly or otherwise, whether for cash or deferred payment or for commission, remuneration or other valuable consideration, and includes:-
(a) a department of the Central Government or any State Government or a local authority by name of any Panchayat, Municipality, Development Authority, Cantonment Board or any autonomous or statutory body;
(b) an industrial, commercial, banking, insurance or trading undertaking whether or not of the Central Government or any of the State Governments or of a local authority;
(c) a commission agent, factor, broker, arhti, del credere agent, 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 buying, selling, supplying or distributing goods on behalf of any principal, whether disclosed or not;
(d) any person who acts within the State as an agent of a non-resident dealer i.e. as an agent on behalf of a dealer residing outside the State, and buys, sells, supplies or distributes goods in the State or Acts on behalf of such dealer, as
(i) a mercantile agent as defined in the Sale of Goods Act, 1930, or
(ii) an agent for handling of goods or documents of title relating to goods, or
(iii) an agent for the collection or the payment of the sale price of goods or a guarantor for such collection or such payment.
(e) an individual, a firm or a company or other body corporate, club, Hindu Undivided Family or any other system of joint family, association of persons, trust, and co-operative society or any other society, whether such society is incorporated or un-incorporated, and which carries on such business including buying goods for and selling to its members for a price, fee or subscription, whether in the course of business or not;
(f) a non-resident dealer whether an individual, or a firm or a company or association or other body of persons, whether incorporated or not, the principal office or head quarter whereof is outside the State, whether or not having branch or office in the State, in respect of purchases or sales , supplies or distribution of goods in the State of Uttarakhand directly or through his agent or through such branch or office;
(g) an auctioneer, who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not, and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal;
(h) a casual dealer;
(i) a person who supplies by way of or as a part of any service or any other manner whatsoever, goods, being foods or any other articles for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash or deferred payment or other valuable consideration;
(j) any person who, for the purposes of or in connection with or incidental to or in the course of his business disposes of any goods as unclaimed or confiscated, or unserviceable or scrap, surplus, old, obsolete or as discarded material or waste products by way of sale;
(k) 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;
(l) any person who carries on the business of transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract;
(m) Any person who carries on the business of transfer of right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(n) any person engaged in business of delivery of goods on hire purchase or any other system of payment by instalment;
Provided that a person who sells agricultural or horticultural produce grown by him or grown on any land in which he has an interest, whether as owner, usufructuary mortgagee, tenant, or otherwise, or who sells poultry or dairy products from fowls or animals kept by him shall not, in respect of such goods, be treated as a dealer;
(12) "Declared Goods" means goods declared under Section 14 of the Central Sales Tax Act, 1956, to be of special importance in inter- State trade or commerce;
(13) "Document" means title deeds, writing or inscription and includes electronic data, computer programmes, computer tapes, computer discs computer floppies and the like that furnishes evidence;
(13-A)"Document of Title" means, any document which confers a title of goods and includes a bill of lading, dock warrant, goods receipt/ bilty, railway receipt, warehouse keeper's certificate, warrant or order for the delivery of goods and any other like document used in the ordinary course of business as proof of the possession or control of goods, or authorizing or purporting to authorize, either by endorsement or by delivery, the possessor of the document to transfer or to receive goods thereby represented.
(14) "Goods" means every kind or class of movable property (other than newspaper, actionable claims, stocks, shares and securities and postal stationery sold by the Postal Department) and includes-
(a) livestock, growing crops, grass, trees and things attached to or fastened to anything permanently attached to the earth which under the contract of sale are agreed to be severed;
(b) all materials, commodities and articles (whether as goods or in some other form) involved in the execution of works contract including those used in the fitting out, improvement or repair of any movable or immovable property, or involved in lease or hire purchase;
(15) "Government" means the Government of the State of Uttaranchal;
(16) "Importer" in relation to any goods means a dealer who brings or receives any goods into the State from any place outside the State and includes a dealer-
(i) who makes first sale of any goods brought or received into the State from any place outside the State; or
(ii) who receives any goods into the State on behalf of any other persons from any place outside the State; or (iii) on whose behalf any goods are received into the State from any place outside the State by any other person;
(16A) "Import" means bringing or receiving of goods, into the State from outside the State or from outside the country, as a result of purchase or otherwise;
(17) "Input Tax" in relation to any registered dealer means a tax paid or payable under this Act by the dealer to another registered dealer on the purchase of any taxable goods other than Special Category Goods in the course of business for resale or for use in manufacturing or processing of such taxable goods for sale or for use as containers or packing materials for packing of such manufactured goods;
(18) "Lease" means any agreement or arrangement whereby the right to use any goods for any purpose is transferred by one person to another (whether or not for a specified period) for cash, deferred payment or other valuable consideration without the transfer of ownership and includes a sub-lease but does not include any transfer on hire purchase or any system of payment by instalment;
(19) "Lessee" means any person to whom the right to use any goods for any purpose is transferred under a lease;
(20) "Lessor" means any person by whom the right to use any goods for any purpose is transferred under a lease;
(21) "Manufacture" means any activity that brings out a change in an article or results in transformation into a new and different article so understood in commercial parlance, and would include producing, making, mining, collecting, extracting, altering, ornamenting, finishing, assembling or otherwise processing, treating or adapting any goods, but would not include any such process or mode of manufacture as may be prescribed;
(22) "Manufacturer" in relation to any goods means the dealer who makes the first sale of such goods in the State after their manufacture and includes a dealer who makes purchases from any other dealer not liable to tax on the sales under the Act other than sales exempted under Section 4;
(23) "Non-resident Dealer" means a dealer who carries on business in Uttaranchal, but who has no fixed place of business or residence in Uttaranchal;
(24) "Official Gazette" means the Gazette of Government of Uttaranchal;
(25) "Officer-in-charge" of a check post or barrier means an officer not below the rank of Commercial Tax Officer, posted at such check post or barrier;]
(26) "Output Tax" in relation to any registered dealer means the tax charged or chargeable under this Act in respect of any sale or supply of taxable goods made by the dealer in the course of business and includes tax paid by a Commission Agent in respect of sale of taxable goods made on behalf of such dealer;