State Act

THE UTTAR PRADESH TAX ON ENTRY OF GOODS ACT, 2000

This Act was repealed on a date we do not have by the Uttarakhand Tax on Entry of Goods into Local Areas Act, 2008 (Uttarakhand Act 13 of 2008), s.18(1), which repeals the Uttarakhand (Uttar Pradesh Tax on Entry of Goods Act, 2000) Adaptation and Modification Order, 2007; it may still apply to matters that began before then.

2- (1) In this Act, -- (a) “business’ includes,- (i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or 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 in connection with or incidental or ancillary to or resulting from such trade, commerce, manufacture, adventure or concern or works contract or lease; (b) "dealer" means any person, who in the course of business whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into a local area 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 person which carries on such business; (ii) a factor, broker, arhati, commission agent, delcreders agent or any other mercantile agent, by whatever name called and whether of the same description as herein before mentioned or not, who carries on the business of 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 case 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 he 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 headquarters whereof is outside the State, having a branch or office in the State, in respect at purchases or sales, supplies or distribution of goods through such branch or office; (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; (ix) any person who, in the course or occasional transactions of business nature, whether on his own account or on account of principal or any other person brings or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into local area; (c) "local area” means territorial area of,- (i) a Municipal Corporation under the Uttar Pradesh Municipal Corporations Act, 1959; (ii) a Municipality under the Uttar Pradesh Municipalities Act, 1916; (iii) a Zila Panchayat or a Kshettra Panchayat under the Uttar Pradesh Kshettra Panchayats and Zila panchayats Adhiniyam, 1961; (iv) a Gram Panchayat under the United Provinces Panchayat Raj Act, 1947; (v) a Cantonment under the Cantonments Act, 1924; (d) "tax" means tax leviable under this Act; (e) "value of goods" in relation to a dealer who has affected entry of goods into a local area shall mean the purchase price of such goods [as defined in sub-section (31) of section 2 of the Uttarakhand Value Added Act, 2005,]2 or the market value of such goods if they have been acquired or obtained otherwise than by way of purchase. (2) Words and expressions used in this Act, but not defined shall have the meaning assigned to them in [the Uttarakhand Value Added Tax Act, 2005.]4