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Gujarat Vat

Gujarat Vat

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Published by rushti
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Published by: rushti on Sep 27, 2010
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Extra No. 1 REGISTERED No. G/GNR/2
The Gujarat Government Gazette
Vol. XLVI] TUESDAY, JANUARY 25, 2005/MAGHA 5, 1926
Separate paging is given to this Part in order that it may be filed as a Separate Compilation.
Acts of Gujarat Legislature and Ordinances promulgatedand Regulations made by the Governor.
The following Act of the Gujarat Legislature, having been assented toby the Governor on the 17th January, 2005 is hereby published for generalinformation.
Secretary to the Government of Gujarat,Legislative and Parliamentary Affairs Department.
(First published, after having received the assent of the Governor in the
"Gujarat Government Gazette"
on the 25th January, 2005).
to consolidate and amend the laws relating to the levy and collectionof tax on value added basis in respect of sale orpurchases of goods in the State of Gujarat.
It is hereby enacted in the Fifty-fourth Year of the Republic of India asfollows:-
This Act may be called the Gujarat Value Added Tax Act, 2003.(2) It extends to the whole of the State of Gujarat.(3) This section shall come into force at once and the remainingprovisions of this Act shall come into force on such date as the StateGovernment may, by notification in the
Official Gazette 
, appoint, and differentdates may be appointed for different provisions.IV-Ex-1-1 1-1
Short title, extentandcommencement.
In this Act, unless the context otherwise requires,-(1) “agriculture” with all its grammatical variations and cognateexpressions includes floriculture, horticulture, the raising of crops,grass or garden produce, and grazing; but does not include dairyfarming, poultry farming, stock breeding or the mere cutting of wood orgrass or gathering of fruits;(2) “agriculturist” means a person who cultivates land personally for thepurpose of agriculture;(3) “appointed day” means the 1
day of April, 2003;(4) “business” includes – (i) any trade, commerce or manufacture or any adventure orconcern in the nature of trade, commerce or manufacture,whether or not such trade, commerce, manufacture, adventureor concern is carried on with a motive to make profit or gainand whether or not any profit or gain accrues from such trade,commerce, manufacture, adventure or concern; and(ii) any transaction of buying, selling or supplying plant,machinery, raw materials, processing materials, packingmaterials, empties, consumable stores, waste products, orsuch other goods, or waste or scrap of any of them which isancillary or incidental to or resulting from such trade,commerce, manufacture, adventure or concern;(5) “capital goods” means plant and machinery meant for use inmanufacture and such other goods, as may be notified by the StateGovernment from time to time in the
official gazette; 
 (6) “Central Act” means the Central Sales Tax Act, 1956;(7) “commission agent” means a dealer who
buys or sells, for anagreed commission, any goods on behalf of principals;(8) “Commissioner
means the person appointed to be the Commissionerof Commercial Tax for the purposes of this Act.(9) (a) “to cultivate” means to carry on any agricultural operation; and(b) “to cultivate personally” means to cultivate on one’s ownaccount -(i) by one’s own labour, or(ii) by the labour of one’s own family, or(iii) by servants on wages payable in cash or kind (but notin crop share), or by hired labour under one’s personal
Definitions.LXXIV OF1956.
supervision or the personal supervision of any memberof one’s family.
Explanation I 
.-- A widow or a minor or a person who is subject to any physicalor mental disability, shall be deemed to cultivate land personally if it iscultivated by her or his servants or by hired labour.
Explanation II 
.-- In the case of a Hindu Undivided Family, land shall bedeemed to be cultivated personally if it is cultivated by any member ofsuch family;(10) “dealer” means any person who, for the purpose of or consequentialto his engagement in or, in connection with or incidental to or in thecourse of his business buys, sells, manufactures, makes supplies ordistributes goods, directly or otherwise, whether for cash or deferredpayment, or for commission, remuneration or otherwise and includes,-(a) the Central Government or a State Government or any localauthority such as municipality or municipal corporation orpanchayat, a statutory authority, a company, a partnershipfirm, a Hindu Undivided Family or any society, club,association or body, incorporated or not, of persons whichcarries on business;(b) a casual dealer, that is to say, a person who whether asprincipal, agent or in any other capacity, undertakes occasionaltransaction of a business nature in any exhibition-cum-sale orauction or otherwise in the State, whether for cash, deferredpayment, commission, remuneration or other valuableconsideration;(c) an auctioneer, who sells or auctions goods belonging to anyprincipal whether disclosed or not and whether the offer of theintending purchaser is accepted by him or by the principal or anominee of principal;(d) a factor, broker, commission agent,
del credere agent 
or anauctioneer or any mercantile agent, by whatever name called,who carries on business on behalf of any principal whetherdisclosed or not;(e) any person who transfers, otherwise than in pursuance of acontract, property in any goods for cash, deferred payment orother valuable consideration;(f) any person who transfers property in goods (whether as goodsor in some other form) involved in the execution of a workscontract;(g) any person who delivers goods on hire purchase or anysystem of payment by installments;(h) any person who transfers the right to use any goods for anypurpose (whether or not for a specified period) for cash,deferred payment or other valuable consideration; and

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