2. Definitions.- In this Act, unless there is anything repugnant in the subject or context -

(a)     ‘exempted’ means goods and services exempt from payment of value added tax under this Act;

(b)     ‘output tax’ means value added tax imposed under this Act; (c)   ‘input’ means

(i)      except labour, land, building, office equipment and transport, all raw materials, any gas, anything used as fuel, packaging materials, service, machinery and spare parts;

(ii)     in the case of trading, goods imported, purchased, acquired or otherwise procured in any way for sale, exchange or transfer in any other manner;

(d)     ‘input tax’ means value added tax paid on inputs imported by registered person or purchased by him from any other registered person;

(dd)  Omitted.

(ddd) ‘tax’ means value added tax or vale added tax and supplementary duty, as the case may be,  payable for supply  of goods  or services  and shall  include value  added tax and supplementary  duty, import duty, excise duty and all other duties and taxes (except advance income tax) payable for elements referred to in section 13.

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(e)     ‘tax  period’  means  a  period  of  one  month  or  such  period  as  the  government  by notification in the official gazette fix in this behalf;

(f)      ‘taxable goods’ means goods not included in the First Schedule;

(g)     ‘taxable service’ means any service not included in the Second Schedule;

(h)     ‘Commissioner’  means  any  Commissioner  of  Value  Added  Tax  appointed  under section 20;

(i)      ‘Current Account’ means an account maintained in prescribed form by a registered person with the Commissioner in which all accounts of sale, purchase, treasury deposit, value added tax payable and rebatable and where applicable, other taxes;

(j)       ‘Challanpatra’ (Invoice) means Challans provided under section 32. (jj) omitted.

(k)     ‘Turn over’ means all money received or receivable by any person in a certain period for the  supply of taxable goods produced or manufactured by him or for rendering taxable services by him;

(1)     ‘Schedule’ means any Schedule annexed to this Act;

(m)   ‘Documents’  means anything expressed or stated with the help of a letter, number, symbol or sign on paper or any other material, and shall include any kind of electronic data, computer program, computer tape, computer disk or any kind of media that holds or store any data;

(mm) omitted.

(n)     ‘Return’ means a return required to be submitted under section 35 of this Act; (o)           ‘Specified Date’ means,

(i)  in the case of payment of value added tax, or as the case may be, in the case of payment of value added tax and supplementary duty, the time for payment under section 6; and

(ii) in case of submission of return, the times to submit value added tax return specified by

Rules;

(oo)  ‘Pon  (consideration)’  means  all  money  or  value  measurable  in  terms  of  money, received or receivable against the supply of goods or rendering of services;

(p)     ‘Goods’  means  all  kinds  of  movable  property,  excluding  shares,  stocks,  coins, securities and recoverable claims;

(q)     ‘Producer’  or  ‘Manufacturer’  shall  include  any  person  engaged  in  any  of  the following activities, namely:

(i)      transforming  or  reshaping  of  any  substance  by  processing  individually  or  in combination with any other substance, material or components of production to changing, transforming or reshaping it into a different specific substance or goods so that it becomes useable differently or specifically;

(ii)     any incidental or related processes required to complete the production of goods; (iii)   printing, publication, lithography or engraving processes;

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(iv)assembling, mixing, cutting, liquidifying, bottling, packaging or repackaging;

(v)     the work of a trustee  or liquidator,  executor or superintendent in case of any bankrupt manufacturer or producer and work of any such person who disposes of the assets of such manufacturer or producer in his capacity as an entrusted person;

(vi)   manufacturing or producing  any goods  for monetary consideration  in his own plant, machinery or equipment using raw material or inputs owned by the owner of that goods;

(qq)  ‘Commercial importer’ means a person who imports goods, other than those specified in the First Schedule, and sells or transfers it in any other person without changing its shape, nature, characteristics or quality, in exchange of consideration;

(qqq) ‘Commercial  Documents’  means  books  of  accounts,  files,  documents  or  papers maintained  by  a  person  to  record  his  commercial  transaction  showing  financial condition  of his business, namely:- debit voucher, credit voucher, cash memo, daily purchase and sale accounts, cash book, journal book, bank account and the documents related thereto, trial  balance, ledger, financial statements and notes on profit and loss account, profit and loss  appropriation  account, bank reconciliation accounts, balance sheet and audit report including all related documents;

(qqqq) ‘Trader’  means  a person  who  sells  or  otherwise  transfer  to  any other  person  in exchange of consideration any goods imported, purchased or otherwise acquired by him without   changing its shape, nature, characteristics or quality;

(qqqqq) ‘Divisional Officer’ means Value Added Tax officer in charge of a Value Added Tax  Divisional  Office  or  an  officer  not  below  the  rank  of  assistant  Commissioner assigned to discharge any function of Divisional Office of the Large Taxpayers Unit of value Added Tax.

(r)      ‘Rule’ means any rule framed under this Act. (rr)           omitted.

(rrr)  ‘Bill of Entry’ means a bill of entry as defined in section 2(c) of the Customs Act, 1969 (IV of 1969).

(rrrr) ‘Bill of Export’ means a bill of export as defined in section 2(d) of the Customs Act,

1969 (IV of 1969);

(s)     ‘Board’ means the National Board of Revenue constituted under the National Board of

Revenue Order, 1972 (P.O. No. 76 of 1972);

(ss)   ‘Large Taxpayers Unit or LTU’ means large taxpayer unit constituted under section

8D of this Act;

(t)      ‘Person’ shall     includeany individual, incorporated or not, any company or society, proprietorship firm, other firm, statutory or other organization or establishment or their representatives as well will be included;

(u)     ‘Value added Tax Officer’ means an Officer appointed under section 20 of this Act;

(v)     ‘Zero-rated Taxable Goods or Services’ means goods or services exported or deemed to have been exported or any food or any other material as mentioned in sub-section(2) of section 3 on which no value added tax or, supplementary duty, as the case may be,

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