2. Definitions

(1) In these rules, unless the context otherwise requires, -

(a) “1975 Rules” means the Haryana General Sales Tax Rules, 1975;

(b) “Act” means the Haryana Value Added Tax Act, 2003;

(c) “appropriate assessing authority” in respect of any particular dealer means an assessing authority within whose area of jurisdiction,¾

(i) the place of business of such dealer; and

(ii) if he has more than one place of business in the State (hereinafter called the branches), the place where head office in the State of such business; and

(iii) if he is not a resident in the State, the place in the State where he carries on business; is situated;

(d) “appropriate Government treasury” in relation to,¾

(i) a dealer means a Government treasury in the district where such dealer is registered under the Act or has his place of business or the head office in the State,

(ii) an assessee who is required to deduct tax in advance and pay the same under section 24 of the Act means a Government treasury in the district where such assessee or his agent in the State resides; and

(iii) an owner of goods in transit means a Government treasury in the district where his goods are detained;

(e) “authorised agent” means any person mentioned in section 52 authorised by a dealer or an assessee in writing to appear and act on his behalf before any taxing authority or the appellate authority;

(f) “authorised bank” means a Scheduled Bank or its subsidiary authorised by the State Government to receive payment of any dues, fee or amount payable under the Act or these rules;

(g) “authorised signatory” means in case of a dealer which is, ¾

(i) a proprietorship concern, the proprietor of the concern or any person duly authorised by him;

(ii) a partnership firm, a partner of the firm or any person duly authorised by him;

(iii) an HUF, Karta of HUF or any person duly authorised by him;

(iv) a society, the chairman or secretary of the society or an officer of the society authorised under the by-laws of the society or under any other special or general resolution of the society or under a resolution passed by the Governing Body of the society;

(v) a company, the chairman, managing director or a director of the company or a principal officer of the company authorised under the Memorandum or Articles of Association of the company or under any other special or general resolution of the company or under a resolution passed by the Board of Directors of the company,- to act, apply, receive and sign any application, return, statement, list, document, declaration, certificate or agreement for and on behalf of the dealer for the purposes of the Act and these rules either generally or for such particular purpose or purposes as may be stated in the authorisation:

Provided that a copy of such authorisation is given to the appropriate assessing authority.

(h) “Bhatti” in relation to a Halwaii means any type of heating apparatus, fired by any type of fuel or power, used by the Halwaii.

(i) “bricks” includes roofing tiles;

(j) “brick kiln owner” means the owner of a kiln in the State who uses such kiln for baking mud bricks for sale and includes a person who has taken such kiln on lease;

(k) “Central form” means a form prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957;

(l) “circle” means a tax circle created by an officer incharge of the district with the approval of the Commissioner;

(m) “company” means a company incorporated under the Companies Act, 1956 (Act 1 of 1956);

(n) “Form” means a form appended to these rules;

(o) “Government treasury” means a treasury or sub-treasury of Government or a branch or subsidiary of the State Ba nk of India or of other Scheduled Banks authorised by the State Government in this behalf;

(p) “Halwaii” means a person who prepares himself or by employing manual labour, by using traditional tools and equipment of his trade but not by mechanical operation(s) like in factories, Halwaii goods, and sells such goods exclusively.

(q) “Halwaii goods” means Mithaii, Namkeen and other ready to consume eatables, tea, coffee, milk, milk-shake, lassi, and other such beverages, ordinarily prepared by Halwaii but does not include items of food generally known as fast food, bakery products, confectionery (toffees, chocolates etc.), Chinese food, south-Indian food, north-Indian food and regular meals;

(r) “High Court” means the Punjab and Haryana High Court;

(s) “HUF” means Hindu Undivided Family;

(t) “lump sum dealer” means a registered dealer in whose case composition of tax under section 9 is made and is in force;

(u) “number of Bhatti” in relation to a Halwaii with reference to a month means the maximum number of Bhatti set-up or worked, whether wholly or partly, whether directly or indirectly including Bhatti engaged on job-work basis, at any point of time during the quarter by the Halwaii.

(v) “number of presses” in respect of a ply-board manufacturer with reference to any month means the maximum number of presses installed or set up at the business premises of the manufacturer at any point of time during the quarter;

(w) “output tax” means the tax levied on the sale of goods effected by a dealer in the State during a tax period;

(x) “ply-board” in relation to a ply-board manufacturer includes ply and flush door;

(y) “ply-board manufacturer” means a dealer who manufactures ply-board in the State by making use of press(es);

(z) “press” in relation to a ply-board manufacturer means a machine designed to be used for making ply-boards installed or set up at the place of business of the manufacturer;

(za) “range” comprises two or more districts in the State;

(zb) “return period” means a period of time for which a dealer is required under or by these rules to furnish a return in respect of business activities carried out by him during the period;

(zc) “section”‘ means a section of the Act;

(zd) “society” means a society registered under the Haryana Co-operative Societies Act, 1984 (Act 22 of 1984);

(ze) “State representative” means a person authorised to represent the State in any proceeding under the Act;

(zf) “tax period” means a period of time usually a month, a quarter or a year for which tax payable by a dealer is quantified; and

(zg) “turnover” means aggregate of value of goods sold or purchased or exported out of State or imported into State or supplied or received, as the case may be, by a dealer during a tax period.

(2) Words and expressions used herein but not defined, shall have the same meaning as assigned to them in the Act.