....."Business" includes - (a) The provisions of any services, but excluding the services provided by an employee; (b) Any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce, manufacture, whether or not such trade, commerce, manufacture, adventure, concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure, concern; and (c) Any transaction in connection with, or incidental or ancillary to such trade or services, commerce, manufacture, adventure or concern; referred to in clause (a) and includes any transactions involving goods whether or not in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, scrap or waste materials goods, which are obtained as waste-product, by-product in the course of manufacture or processing of other goods or mining or generation and distribution of electricity. (ix) "Commissioner" means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes appointed by the Government under this Act and includes any other officer upon whom the State.....
List Judgments citing this section.....anything to the contrary contained in any other law for the time being in force or an instrument having effect by virtue of any law other than this Act. Section 21 - Power of the State Government to make rule The State Government may, by notification, make rules to provide for all or any of the following matters, namely: a. The financial and administrative power, which the Chairman of a Tribunal may-exercise; b. The salaries, allowances and conditions of service of the officers, and other employees of a tribunal under sub-section (3) of Section 7; and c. Any other matter relating to the implementation of the provisions of this Act. Section 22 - Power to make rule retrospectively The State Government shall make rules retrospectively but the State shall not make such any rules prior to the date of the effect of this Act. Section 23 - Execution of Orders/Judgments a) The tribunal shall, be deemed to be a court within the meaning of the Contempt of Court Act, 1971. b) Have all the powers under Civil Procedure Code for executing any of its orders / directions and judgments. Section 24 - Laying of rules Every rule made under this Act by the State Government.....
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