2. Definitions

 In these rules unless the context otherwise requires,-          

               (a)        “Act”  means the Punjab Value Added Tax Act,2005 ;

(b)    “appellate authority” means the Deputy Excise and Taxation Commissioner of the Department, who has been appointed as such by notification.

( c )    “appropriate Government treasury” means a treasury or sub-treasury of the State Government or a branch of the State Bank of India, State Bank of Patiala or any branch of a Scheduled Bank, authorised to transact the State Government business by the Reserve Bank of India, situated in the district in which the person concerned has his place of business or the principal place of business in the State, if the business is carried on at more than one place;

(d)         “ Department”  means the Department of Excise and Taxation ;

(dd) "First stage taxable person" means a taxable person who purchases goods directly from:-
(i) the manufacturer registered under the punjab value added Tax Act, 2005.
(ii) an importer of goods form outside the state of punjab;

(e) “Form”   means a Form appended to these rules;

(f) “ month “ means a calendar month ;

(g) “owner of goods” means the owner of goods and  includes the consignor or consignee or their  authorized representative or the driver or the person in charge of the goods vehicle, as the case may be, or the person in whose possession the goods are found in a given situation ;

(h) “revisional authority” means the Commissioner or any other officer of the Department, not below the rank of an Assistant Excise and Taxation Commissioner , appointed as such by notification by the  State  Government;

(hh) "Specified goods" means the goods of certain value for the purposes of rules 64A and 64B, respectively, as specified by the commissioner from time to time;

(hhh) "second stage taxable person" means a taxable person who purchases goods from the first stage taxable person.

(i)         “tax fraction” means the fraction calculated in accordance with the following  formula:-

Sale  X Rate of Tax (S X R)

Divided By

Rate of Tax  ( R ) + 100

(in short)  


R + 100    

( j) “warehouse” means any enclosure, building or vessel in which a person keeps stock of goods, meant for business;