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TMI BlogInterpretations (w.e.f. 1-7-2012)X X X X Extracts X X X X X X X X Extracts X X X X ..... ary market; (6) Agricultural Produce Marketing Committee or Board means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce; (7) aircraft has the meaning assigned to it in clause (1) of section 2 of the Aircraft Act, 1934; (8) airport has the meaning assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994; 8 [***] (10) Appellate Tribunal means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962; (11) 16 [*** ] (12) assessee means a person liable to pay tax and includes his agent; (13) associated enterprise shall have the meaning assigned to it in section 92A of the Income-tax Act, 1961; (43 of 1961.) (14) authorised dealer of foreign exchange shall have the meaning assigned to authorized person in clause (c) of section 2 of the Foreign Exchange Management Act, 1999; (42 of 1999.) (15) betting or gambling means putting on stake something of value, particularly money, with consciousness of risk and hope of gain on the outcome of a game or a contest, whose result may be determined by chance or accident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which are not required to be kept in accordance with article 150 of the Constitution or the rules made thereunder;] (27) India means,-- (a) the territory of the Union as referred to in clauses (2) and (3) of article 1 of the Constitution; (b) its territorial waters, continental shelf, exclusive economic zone or any other maritime zone as defined in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976; (z80 of 1976.) (c) the seabed and the subsoil underlying the territorial waters; (d) the air space above its territory and territorial waters; and (e) the installations, structures and vessels located in the continental shelf of India and the exclusive economic zone of India, for the purposes of prospecting or extraction or production of mineral oil and natural gas and supply thereof; (28) information technology software means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment; (29) inland ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) non-taxable territory means the territory which is outside the taxable territory; (36) notification means notification published in the Official Gazette and the expressions notify and notified shall be construed accordingly; (37) person includes,-- (i) an individual, (ii) a Hindu undivided family, (iii) a company, (iv) a society, (v) a limited liability partnership, (vi) a firm, (vii) an association of persons or body of individuals, whether incorporated or not, (viii) Government, (ix) a local authority, or (x) every artificial juridical person, not falling within any of the preceding sub-clauses; (38) port has the meaning assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908; (15 of 1908.) (39) prescribed means prescribed by rules made under this Chapter; 7 [(39a) print media means,- (i) book as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867(25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) newspaper as defined in sub-section (1) of section 1 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther form, currency or denomination for which a separate consideration is charged; (ii) any activity carried out, for a consideration, in relation to, or for facilitation of, a transaction in money or actionable claim, including the activity carried out-- 17 [ (a) by a lottery distributor or selling agent on behalf of the State Government, in relation to promotion, marketing, organising, selling of lottery or facilitating in organising lottery of any kind, in any other manner, in accordance with the provisions of the Lotteries (Regulation) Act, 1998 (17 of 1998.); ] (b) by a foreman of chit fund for conducting or organising a chit in any manner. ] Explanation 3.-- For the purposes of this Chapter,- (a) an unincorporated association or a body of persons, as the case may be, and a member thereof shall be treated as distinct persons; (b) an establishment of a person in the taxable territory and any of his other establishment in a non-taxable territory shall be treated as establishments of distinct persons. Explanation 4.- A person carrying on a business through a branch or agency or representational office in any territory shall be treated as having an establishment in that territory; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of rides, gaming devices or bowling alleys in amusement parks, amusement arcades, water parks, theme parks or such other places but does not include a place within such facility where other services are provided; 9. Inserted vide THE FINANCE ACT, 2015 w.e.f. 14th May 2015 10. Omitted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015, before it was read as, (24) entertainment event means an event or a performance which is intended to provide recreation, pastime, fun or enjoyment, by way of exhibition of cinematographic film, circus, concerts, sporting event, pageants, award functions, dance, musical or theatrical performances including drama, ballets or any such event or programme; 11. Inserted vide THE FINANCE ACT, 2015 w.e.f. 14th May 2015 12. Inserted vide THE FINANCE ACT, 2015 w.e.f. 14th May 2015 13. Omitted vide THE FINANCE ACT, 2015 w.e.f. .1st day of June, 2015, before it was read as, alcoholic liquors for human consumption, 14. Substituted vide THE FINANCE ACT, 2015 w.e.f. 14th May 2015, before it was read as, Explanation 2.-- For the purposes of this clause, transaction in money shall not include any activity relating to the use of money or its conversion by cash or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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