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Place of business

place where the dealer keeps his books of accounts. [Maharashtra Value Added Tax Act, 2002, s. 2(18)] Place of business, includes--

Value of goods

Value of goods, means the value as ascertained from the purchase

Goods

before sale or under the contract of sale, [The Maharashtra Value Added Tax Act, 2005, s. 2(12)] Means all kinds of

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Turnover of purchases

the seller within three months of such, purchase. [West Bengal Value Added Tax Act, 2003, s. 2(54)] Means the aggregate of

Turnover of sales

months from date of delivery of such goods. [West Bengal Value Added Tax Act, 2003, s. 2(55)] Means the aggregate of

Rules

2(m). Means the rules made under this Act, The Gujarat Value Added Tax Act, 2003, s. 2(22). Means the rules made

Purchase price

of installation, when such cost is separately charged. [The Maharashtra Value Added Tax Act, 2002, s. 2(20)] Means the amount of

Person

person not falling within any of the preceding description. [Maharashtra Value Added Tax Act, 2002, s. 2(17)] Person, includes company or

Registered dealer

registration deemed to have been granted under this Act. [Gujarat Value Added Tax Act, 2003, s. 2(20)] Means a dealer registered

Tax period

quarter as may be prescribed by the State Government. [Gujarat Value Added Tax Act, 2003, s. 2(28)] Means such period as

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