Uttar Pradesh VAT Rules

Definitions

• "rules" means rules made under this Act by the State Government to carry out the purposes of this Act.
• "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) by one person to another, for cash or for deferred payment or for any other valuable consideration and includes, -
  1. a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
  2. a transfer of property in goods( whether as goods or in some other form) involved in the execution of a works contract;
  3. delivery of goods on hire purchase or any other system of payment by instalments;
  4. a transfer, delivery or supply of goods under a contract 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;
  5. supply of goods by an association or body of persons (whether incorporated or not) to a member thereof for cash, deferred payment or other valuable consideration;
  6. 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

  and such delivery, transfer or supply of any goods under clause (i) to clause (vi) above shall be deemed to be sale of those goods by the person making the delivery, transfer or supply and a purchase of those goods by the person to whom such delivery, transfer or supply is made.

  Explanation : Expressions-

  1. purchase or sale of goods in the course of inter state trade or commerce;
  2. purchase or sale of goods outside the State; and
  3. sale of goods in the course of export of the goods out of, or purchase or sale of goods in the course of import of the goods into, the territory of India, shall have same meanings as assigned to them under sections 3, 4 and 5 of the Central Sales Tax Act, 1956 respectively.
• "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of goods at the time of or before the delivery thereof, other than cost of outward freight or delivery or cost of installation in cases where such cost is separately charged;

  Explanation:

  1. In a case in which any amount of any duty payable by a dealer is deferred for a period or point of payment of any duty is shifted, amount of such duty shall be deemed part of the sale price;
  2. The price of packing material in which any goods are packed shall be deemed part of sale price of goods sold.
  3. Sale price of goods in relation to transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, shall be determined after deducting the aggregate of actual amount incurred towards labour and services, amount of profit relating to supply of labour and services and such other amounts as may be prescribed from the total amount received or receivable in respect of such works contract.
  4. In respect of transfer of right to use goods, any goods for any purpose (whether or not for a specified period) sale price means the valuable consideration received or receivable in respect of such transfer of right to use goods but does not include any sum payable as a penalty or as compensation or damages for breach of contract.
• "section" means section of this Act;
• "Settlement Commission" means the Commission constituted under section 67 of this Act.
• "State" means the State of Uttar Pradesh;
• "tax" means tax leviable under this Act, on the sale or purchase of goods other than newspapers; and includes –
  1. lump sum (composition money) accepted in lieu of actual amount of tax due on turnover of sales or purchases or both, as the case may be; or
  2. amount of reverse input tax credit ; or
  3. amount of Special Additional Tax.
• "taxable goods" means goods other than the goods the sale or purchase of which is exempt from tax under clause (a) of section 11 of this Act;
• “taxable turnover” means turnover obtained after deducting from the gross turnover such amounts as may be prescribed;
• "tax invoice" means a bill or cash memo issued by a registered selling dealer to a purchasing dealer as prescribed under this Act, in respect of sale of taxable goods other than Aviation Turbine Fuel, Diesel Oil and Petrol.
• "tax period" means a period under this Act;
• "Tribunal" means the Tribunal constituted under section 61 of this Act;
• "turnover of sales" means the aggregate of amount of sale prices of goods, sold or supplied or distributed by way of sale by a dealer, either directly or through another, whether on his own account or on account of others,
• "turnover of purchase" with its cognate expressions means the aggregate of the amounts of purchase prices paid or payable in respect of purchase of goods made by a dealer either directly or through another dealer, whether on his own account or on account of others, after deducting the amount, if any, refunded to such seller in respect of any goods returned to such seller within such period as may be prescribed;
• "vehicle" means any kind of mode of transportation used for carriage of goods including motor vehicle, pull or push cart including animal drawn cart, animal, trailer, trolley, bicycle, tricycle and a carrier but does not include a train.
• "vessel" includes any container, ship, barge, boat, raft, timber, bamboo or floating materials propelled in any manner.
• "works contract" includes any agreement for carrying out, for cash, deferred payment or other valuable consideration, the building construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning of any movable or immovable property.