State Act

The Uttarakhand Cess Act,2015

2. In this Act, and the context otherwise requires - (a) “Cess” means a charge levied for meeting the objectives of this Act ; (b) “Commissioner” means the Commissioner as defined in section 2 of the Uttrakhand Vat Act, 2005; (c) “Dealer” means dealer as defined in section 2 of the Uttrakhand Value Added Act, 2005; (d) “Goods” means goods as defined in section 2 of the Uttrakhand Value Added Act, 2005; (e) “Notification” means a notification published in the official Gazette of the State of Uttrakhand; (f) “Person” means person as defined in section 2 of the Uttrakhand Value Added Act, 2005; (g) “Prescribed” means prescribed by the Act or by rules made thereunder. (h) “Rules” means the rules made by the State Government under this Act; (i) “Sale” means sale as defined in section 2 of the Uttrkahnd Value Added Act, 2005; (j) “Sale Price” means sale price as defined in section 2 of the Uttrakhand Value Added Act, 2005; 1{Provided that the amount of tax under Uttarakhand Value Added Tax Act, 2005 (Act No. 27 of 2005), if separately charged by the dealer shall not be included in the sale price.} (k) “Schedule” means a schedule appended to this Act; (l) “Vehicle” means vehicle as defined in section 2 of the Uttrakhand Value Added Act, 2005.