In this Act, unless there is anything repugnant in the subject or context,
(a) 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.
(a1) appellate authority means the authority to whom an appeal lies under section 9. (aa) business, in relation to business of buying or selling goods, includes (i) 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 with a motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; (ii) 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 (iii) any transaction of buying, selling or supplying plant, machinery, raw materials, processing materials, packing materials, empties, consumable stores, wastes 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; (b) Commissioner means the Commissioner of Trade Tax appointed by the State Government; and includes an Additional Commissioner, [or a Joint Commissioner] of Trade Tax appointed by the State Government; (bb) trade tax means a tax payable under this Act on sales or purchases of goods, as the case may be; (c) dealer means any person who carries on in Uttar Pradesh (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods directly or indirectly, for cash or deferred payment or for commission, remuneration or other valuable consideration and includes (i) a local authority, body corporate, company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business; (ii) a factor, broker, arhti, commission agent, 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 belonging to any principal, whether disclosed or not; (iii) 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 nominee of the principal; (iv) a government which, whether in the course of business or otherwise, buys, sells, supplies or distributes goods, directly or otherwise for cash or for deferred payment or for commission, remuneration or other valuable consideration; (v) every person who acts within the State as an agent 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 (A) a mercantile agent as defined in the Sale of Goods Act, 1930; or (B) an agent for handling of goods or documents of title relating to goods; or (C) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or such payment; (vi) a firm or a company or other body corporate, the principal office or headquarter whereof is outside the State, having a branch or office in the State, in respect of purchases or sales, supplies or distribution of goods through such branch or office: PROVIDED that a person who sells agricultural or horticultural produce grown by himself 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, (vii) every 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 a works contract; (viii) every person who carries on 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; (c1) place of business means any place where a dealer carries on business and includes (i) any shop, warehouse, god own or other place where a dealer stores his goods; (ii) any place where a dealer produces or manufactures goods; (iii) any place where a dealer keeps his books of accounts; (iv) any place where a dealer executes the works contract or where the right to use goods is exercised; (v) in any case where a dealer carries on business through an agent (by whatever name called), the place of business of such agent; (d) goods means every kind or class of movable property and includes all materials, commodities and articles involved in the execution of a works contract, and 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, but does not include actionable claims, stocks, shares, securities or postal stationery sold by the Postal Department; (d1) declared goods means goods declared by section 14 of the Central Sales Tax Act, 1956, to be of special importance in inter-State trade or commerce; (e) importer in relation to any goods means the dealer who makes the first sale of such goods after their import into the State; (e1) manufacture means producing, making, mining, collecting, extracting, altering, ornamenting, finishing, or otherwise processing, treating or adapting any goods; but does not include such manufacture or manufacturing processes as may be prescribed; (ee) 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, (i) a dealer who sells bicycles in completely knocked down form, (ii) a dealer who makes purchases from any other dealer not liable to tax on his sale under the Act other than sales exempted under sections 4, 4-A and 4-AAA. (f) prescribed means prescribed by rules made under this Act; (g) state government means the Government of Uttar Pradesh; (gg) purchase price means the amount of valuable consideration paid or payable by a person for the purchase of any goods, less any sum allowed by the seller as cash discount according to trade practice and shall include any sum charged for anything done by the seller in respect of the goods at the time of or before delivery thereof, other than the cost of freight or delivery or the cost of installation when such cost is separately charged; (ggg) registered dealer means a dealer registered under section 8A; (h) sale with its grammatical variations and cognate expressions, means any transfer of property in goods (otherwise than by way of a mortgage, hypothecation, charge or pledge) for cash or 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 forms) involved in the execution of a works contract; (iii) the 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) the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; and (vi) the 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. Explanation I: A sale or purchase shall be deemed to have taken place in the State (i) in a case falling under sub-clause (ii), if the goods are in the State at the time of transfer of property in such goods (whether as goods or in some other form) involved in for the execution of the works contract, notwithstanding that the agreement for the works contract has been wholly or in part entered into outside the State; (ii) in a case falling under sub-clause (iv), if the goods are used by the lessee within the State during any period, notwithstanding that agreement for the lease has been entered into outside the State or that the goods have been delivered to the lessee outside the State. Explanation II: Notwithstanding anything 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 his purchaser; (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 passed on the sale proceeds to his principal at another rate; or (ii) to have purchased the goods at one rate and passed them on to his principal at another rate; or (iii) not to have accounted to his principal for the entire collection or deductions made by him, in the sales or purchases effected by him, on behalf of his principal; or (iv) to have acted for a fictitious or non-existent principal; (i) tribunal means the Trade Tax Tribunal constituted by section 10; (i) turnover means the aggregate amount for which goods are supplied or distributed by way of sale or are sold, by a dealer, either directly or through another, on his account or on account of others, whether for cash or deferred payment or other valuable consideration: Explanation I: [Omitted by UP Act 12 of 1979, w.e.f. 1-6-1975,] 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 or purchased shall include the price of the packing material in which they are packed, and any sums charged for anything done by the dealer in respect of the goods sold, at the time of or before the delivery thereof, other than cost of freight or delivery or cost of installation or the amount realised as trade tax on sale or purchase of goods when such cost or amount is separately charged. (j) (i) assessment year means the twelve months ending on March 31; (ii) [Omitted].
(a) 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.
(a1) appellate authority means the authority to whom an appeal lies under section 9. (aa) business, in relation to business of buying or selling goods, includes (i) 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 with a motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; (ii) 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 (iii) any transaction of buying, selling or supplying plant, machinery, raw materials, processing materials, packing materials, empties, consumable stores, wastes 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; (b) Commissioner means the Commissioner of Trade Tax appointed by the State Government; and includes an Additional Commissioner, [or a Joint Commissioner] of Trade Tax appointed by the State Government; (bb) trade tax means a tax payable under this Act on sales or purchases of goods, as the case may be; (c) dealer means any person who carries on in Uttar Pradesh (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods directly or indirectly, for cash or deferred payment or for commission, remuneration or other valuable consideration and includes (i) a local authority, body corporate, company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business; (ii) a factor, broker, arhti, commission agent, 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 belonging to any principal, whether disclosed or not; (iii) 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 nominee of the principal; (iv) a government which, whether in the course of business or otherwise, buys, sells, supplies or distributes goods, directly or otherwise for cash or for deferred payment or for commission, remuneration or other valuable consideration; (v) every person who acts within the State as an agent 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 (A) a mercantile agent as defined in the Sale of Goods Act, 1930; or (B) an agent for handling of goods or documents of title relating to goods; or (C) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or such payment; (vi) a firm or a company or other body corporate, the principal office or headquarter whereof is outside the State, having a branch or office in the State, in respect of purchases or sales, supplies or distribution of goods through such branch or office: PROVIDED that a person who sells agricultural or horticultural produce grown by himself 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, (vii) every 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 a works contract; (viii) every person who carries on 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; (c1) place of business means any place where a dealer carries on business and includes (i) any shop, warehouse, god own or other place where a dealer stores his goods; (ii) any place where a dealer produces or manufactures goods; (iii) any place where a dealer keeps his books of accounts; (iv) any place where a dealer executes the works contract or where the right to use goods is exercised; (v) in any case where a dealer carries on business through an agent (by whatever name called), the place of business of such agent; (d) goods means every kind or class of movable property and includes all materials, commodities and articles involved in the execution of a works contract, and 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, but does not include actionable claims, stocks, shares, securities or postal stationery sold by the Postal Department; (d1) declared goods means goods declared by section 14 of the Central Sales Tax Act, 1956, to be of special importance in inter-State trade or commerce; (e) importer in relation to any goods means the dealer who makes the first sale of such goods after their import into the State; (e1) manufacture means producing, making, mining, collecting, extracting, altering, ornamenting, finishing, or otherwise processing, treating or adapting any goods; but does not include such manufacture or manufacturing processes as may be prescribed; (ee) 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, (i) a dealer who sells bicycles in completely knocked down form, (ii) a dealer who makes purchases from any other dealer not liable to tax on his sale under the Act other than sales exempted under sections 4, 4-A and 4-AAA. (f) prescribed means prescribed by rules made under this Act; (g) state government means the Government of Uttar Pradesh; (gg) purchase price means the amount of valuable consideration paid or payable by a person for the purchase of any goods, less any sum allowed by the seller as cash discount according to trade practice and shall include any sum charged for anything done by the seller in respect of the goods at the time of or before delivery thereof, other than the cost of freight or delivery or the cost of installation when such cost is separately charged; (ggg) registered dealer means a dealer registered under section 8A; (h) sale with its grammatical variations and cognate expressions, means any transfer of property in goods (otherwise than by way of a mortgage, hypothecation, charge or pledge) for cash or 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 forms) involved in the execution of a works contract; (iii) the 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) the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; and (vi) the 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. Explanation I: A sale or purchase shall be deemed to have taken place in the State (i) in a case falling under sub-clause (ii), if the goods are in the State at the time of transfer of property in such goods (whether as goods or in some other form) involved in for the execution of the works contract, notwithstanding that the agreement for the works contract has been wholly or in part entered into outside the State; (ii) in a case falling under sub-clause (iv), if the goods are used by the lessee within the State during any period, notwithstanding that agreement for the lease has been entered into outside the State or that the goods have been delivered to the lessee outside the State. Explanation II: Notwithstanding anything 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 his purchaser; (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 passed on the sale proceeds to his principal at another rate; or (ii) to have purchased the goods at one rate and passed them on to his principal at another rate; or (iii) not to have accounted to his principal for the entire collection or deductions made by him, in the sales or purchases effected by him, on behalf of his principal; or (iv) to have acted for a fictitious or non-existent principal; (i) tribunal means the Trade Tax Tribunal constituted by section 10; (i) turnover means the aggregate amount for which goods are supplied or distributed by way of sale or are sold, by a dealer, either directly or through another, on his account or on account of others, whether for cash or deferred payment or other valuable consideration: Explanation I: [Omitted by UP Act 12 of 1979, w.e.f. 1-6-1975,] 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 or purchased shall include the price of the packing material in which they are packed, and any sums charged for anything done by the dealer in respect of the goods sold, at the time of or before the delivery thereof, other than cost of freight or delivery or cost of installation or the amount realised as trade tax on sale or purchase of goods when such cost or amount is separately charged. (j) (i) assessment year means the twelve months ending on March 31; (ii) [Omitted].
1.Substituted by the Uttar Pradesh Trade Tax (Amendment) Act, 2003 (U.P. Act No. 11 of 2003), dated 17th December, 2003. 2.Substituted by the Uttar Pradesh Trade Tax (Second Amendment) Act, 2004 (U.P. Act No. 17 of 2004), dated 11th August, 2004.