Vat Actupdated - RS Goyal & Associates

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(j) The expression “declared goods” shall have the meaning assigned to it in the
Central Sales Tax Act, 1956 (No.74 of 1956);
(k) “Deputy Commissioner” means a Deputy Commissioner of Commercial Tax
appointed under Section 3 and includes an Additional Deputy Commissioner
of Commercial Tax ;
(l) “Document” means title deeds, writings or inscriptions and includes "electronic record"
and "electronic form" as defined in the Information Technology Act, 2000 (No.21 of
2000) and the like that furnishes evidence;
(m) “Goods” means all kinds of movable property including computer software but
excluding actionable claims, newspapers, stocks, shares, securities or Government
stamps and includes all materials, articles and commodities, whether or not to be
used in the construction, fitting out, improvement or repair of movable or immovable
property, and also includes all growing crops, grass, trees, plants and things attached
to, or forming part of the land which are agreed to be severed before the sale or
under the contract of sale;
(n) "Import" means the bringing or causing to be brought of goods in to the State of
Madhya Pradesh from any place outside the State;
(o)
2 '' input tax'' means an amount paid or payable by way of tax under section 9 by a
registered dealer in respect of the purchase of any goods specified in Schedule
II , to a selling registered dealer and who is liable to pay tax under the said
section on the sale of such goods; 2
(p) “Manufacture” includes any activity that brings out a change in an article or articles
as a result of some process, treatment, labour and results in transformations into a
new and different article so understood in commercial parlance having a distinct
name, character and use, but does not include such activity of manufacture as may
be *notified*;.
(q) “Place of business” means any place where a dealer purchases or sells any goods
or stores goods or keeps documents or accounts of his purchases or sales or both
and also includes -
(i) the place of business of an agent where a dealer carries on business through
an agent;
(ii) any place or building whether any business is carried on therein or not, in
which the person carrying on the business, keeps any of his books of
accounts, documents, stocks or other things, relating to his business;
(iii) any vehicle or vessel or any other carrier wherein goods are stored or used
for transporting goods;
(r) "prescribed" means prescribed by rules made under this Act;
(s) “Purchase price” shall comprise of -
(i) the amount payable by a dealer as valuable consideration for the purchase of
goods ‘ simplicitor ’;
Provided that where goods are purchased together with the packing
material or container, then notwithstanding anything contained in this Act, the
purchase price of such goods shall be inclusive of the price or cost or value of such