Uttar Pradesh Trade Tax Act, 1948
[U.P. Act XV of 1948]
Preamble
An Act to provide for the levy of a tax on the sales or purchase of goods in Uttar Pradesh
Whereas, it is expedient to provide for the levy of a tax on the sales or purchase of goods in Uttar Pradesh;
It is hereby enaeted as follows:
Section 1 - Short title, extent and commencement
(1) This Act may be called the Uttar Pradesh Trade Tax Act, 1948.
(2) It extends to the whole of Uttar Pradesh.
(3) It shall be deemed to have come into force from April 1, 1948.
Section 2 - Definitions
In this Act, unless there is anything repugnant in the subject or context:--
(a)'assessing authority' means any person appointed by the State Government or the Commissioner to perform all or any of the functions of assessing authority under this Act.
(a-1)'appellate authority' means the authority to whom an appeal lies under Section 9.
(aa)'business', in relation to business of buying or selling goods, includes--
(i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whetheror not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern;
(ii) the execution of any works contract or the transfer of the right to use any goods for any purpose (whether or not for a specified period); and
(iii) any transaction of buying, selling or supplying plant, machinery, raw materials, processing materials, packing materials, empties, consumable stores, waste or by-products, or any other goods of a similar nature or any unserviceable or obsolete or discarded machinery or any parts or accessories thereof or any waste or scrap or any of them or any other transaction whatsoever, which is ancillary to or is connected with or is incidental to, or results from such trade, commerce, manufacture, adventure, or concern or works contract or lease, but does not include any activity in the nature or mere service of profession, which does not involve the purchase or sale of goods;
(b) 'Commissioner' means the Commissioner of Trade Tax appointed by the State Government and includes an Additional Commissioner '[or a Joint Commissioner] of Trade Tax appointed by the State Government;
(bb)'Trade Tax' means a tax payable under this Act on sales or purchases of goods, as the case may be;
(c)'Dealer' means any person who carries on in Uttar Pradesh (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods directly or indirectly, for cash or deferred payment or for commission, remuneration or other valuable consideration and includes--
(i) a local authority, body corporate, company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;
(ii) a factor, broker, arhati, commission agent,del credere agent, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business or buying, selling, supplying or distributing goods belonging to any principal, whether disclosed or not;
(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not, and whether the offer of the intending purchaser is accepted by him or by the principal or nominee of the principal;
(iv) a Government which, whether in the course of business or otherwise buys, sells, supplies or distributes goods, directly or otherwise for cash or for deferred payment or for commission, remuneration or other valuable consideration;
(v) every person who acts within the State, as an agent of a dealer residing outside the State, and buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer as--
(A) a mercantile agent as defined in the Sale of Goods Act, 1930; or
(B) an agent for handling of goods or documents of title relating to goods; or
(C) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or such payment;
(vi) a firm or a company or other body corporate, the principal office or headquarter whereof is outside the State, having a branch or office in the State, in respect of purchases or sales, supplies or distribution of goods through such branch or office;
Provided that a person who sells agricultural or horticultural produce grown by himself or grown on any land in which he has an interest, whether as an owner, usufructuary mortgagee, tenant, or otherwise, or who sells poultry or dairy products from fowls or animals kept by him, shall not, in respect of such goods, be treated as a 'dealer'.
(vii) every person who carries on the business of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(viii) every person who carries on business 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;
(c-1)'Place of business' means any place where a dealer carries on business and includes--
(i) any shop, ware-house, godown or other place where a dealer stores his goods;
(ii) any place where a dealer produces or manufactures goods;
(iii) any place where a dealer keeps his books of account;
(iv) any place where a dealer executes the works contract or where the right to use goods is exercised;
(v) in any case where a dealer carries on business through an ""' agent (by whatever name called), the place of business of such agent;
(d)'Goods' means every kind or class of movable property and includes all materials, commodities and articles involved in the execution of a works contract, and growing crops, grass, trees and things attached to, or fastened to anything permanently attached to the earth which, under the contract of sale, are agreed to be severed but does not include actionable claims, stocks, shares, securities or postal stationery sold by the Postal Department;
(d-1) 'Declared goods' means goods declared by Section 14 of the Central Sales Tax Act, 1956 to be of special importance in inter-State trade or commerce;
(e) 'Importer' in relation to any goods means the dealer who makes the first sale of such goods after their import into the State.
(e-1) 'Manufacture' means producing, making, mining, collecting, extracting, altering, ornamenting, finishing, or otherwise processing, treating or adapting any goods; but does not include such manufactures or manufacturing processes as may be prescribed;
(ee) 'Manufacturer' in relation to any goods means the dealer who makes the first sale of such goods in the State after their manufacture and includes:--
(i) a dealer who sells bicycles in completely knocked down form;
(ii) a dealer who makes purchases from any other dealer not liable to tax on his sale under the Act other than sales exempted under Sections 4, 4-A and 4-AAA.
(f) 'Prescribed' means prescribed by Rules made under this Act;
(g) 'State Government' means the Government of Uttar Pradesh;
(gg)'Purchase price' means the amount of valuable consideration paid or payable by a person for the purchase of any goods, less any sum allowed by the seller as cash discount according to trade practice and shall include any sum charged for anything done by the seller in respect of the goods at the time of or before delivery thereof, other than the cost of freight or delivery or the cost of installation when such cost is separately charged;
(ggg) 'Registered dealer' means a dealer registered under Section 8-A;
(h) '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) for cash or deferred payment or other valuable consideration, and includes--
(i) a transfer, otherwise than in pursuance of a contract of property in any goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods, or in some other form) involved in the execution of a works contract;
(iii) the delivery of goods on hire purchase or any system of payment by instalments;
(iv) a 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;
(v) the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; and
(vi) the 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 or deferred payment or other valuable consideration;
(i) in a case falling under sub-clause (ii) if the goods are in the State at the time of transfer of property in such goods (whether as goods or in some other form) involved in the execution of the works contract, notwithstanding that the agreement for the works contract has been wholly or in part entered into outside the State;
(ii) in a case falling under sub-clause (iv), if the goods are used by the lessee within the State during any period, notwithstanding that the agreement for the lease has been entered into outside the State or that the goods have been delivered to lessee outside the State.
Explanation II.--Notwithstanding anything contained in this Act, two independent sales or purchases shall, for the purposes of this Act, be deemed to have taken place--
(a) when the goods are transferred from a principal to his selling, agent and from the selling agent to his purchaser,
(b) when the goods are transferred from the seller to a buying agent and from the buying...
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