Section 2. DENMARK

32. DENMARK. - The Royal Danish Embassy in India. - The Diplomatic Officers (including their spouses) of the Royal Danish Embassy in India. - 33. DOMINICA. - The High Commission for the Commonwealth of Dominica (for its official purchases). - The Diplomatic Officials of the High Commission for the Commonwealth of Dominica (for their personal use). |Serial|List of organisations which can claim refund| |---|---| |Number|| |34.|EGYPT.| ||The Embassy of the Arab Republic of Egypt in India.| ||The Diplomatic officers (including their spouses) of the Embassy of the Arab Republic of| ||Egypt in India.| |35.|ETHOPIA.| ||The Ethopian Embassy in India (for its official purchases).| ||The Diplomatic Officers of the Ethopian Embassy in India (for their personal purchases).| |36.|FINLAND.| ||The Embassy of Finland on the purchase of following items made by its diplomats for| ||official purpose.| ||(1) Construction materials as well as commodities to be used for the interior decoration and| ||furnishing of building.| ||(2) Commodities used in representational functions.| ||(3) Motor vehicles as well as spare parts and equipment for Motor vehicles.| ||(4) Work performances concerning the premises of a mission or office and the commodities| ||referred to in items (1) to (3) or the rental of those commodities.| ||(5) Telecommunication services, energy commodities and fuel purchased for the building of| ||a mission or office.| ||(6) Fuels for motor vehicles.| |37.|FRANCE.| ||The Embassy of France on the purchases made by its diplomats for Official purposes and| ||for the residence of the Ambassador.| |38.|GERMANY.| ||The Embassy of Germany in India (for sales intended for official use only).| ||The Diplomatic Officers of the German Embassy in India (for sales intended for personal| ||use).| |39.|GHANA.| ||The High Commissioner for Ghana in India.| ||The Diplomatic officers (including their spouses) of the High Commissioner for Ghana in| ||India.| |40.|GREECE.| ||The Royal Greek Embassy in India.| ||The Diplomatic Officers (including their spouses) of the Royal Greek Embassy in India.| |41.|GUYANA.| ||The High Commission for Guyana, and its Diplomatic Officers (including their spouses).| - Serial List of organisations which can claim refund Number 42. HUNGARY. H.E. The Ambassador of the Hungarian Peoples Republic in India. The Embassy of the Hungarian Peoples Republic in India. The Diplomatic Officers (including their spouses) of the Embassy of the Hungarian Peoples Republic in India. - 43. INDONESIA. The Embassy of Indonesia on all its official purchases and the purchases made by its officials for their personal use. - 44. INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT IN INDIA and Employees, other than those recruited locally of the International Bank for Reconstruction and Development in India. - 45. INTERNATIONAL CENTRE FOR GENETIC ENGINEERING AND BIOTECHNOLOGY, (for all its official purchases). - 46. (A) Office of the INTERNATIONAL COURT OF JUSTICE (for sales intended for official use). (B) Dr. Nagendra Singh an elected judge of the International Court of Justice, (for sales intended for his personal use). (k) "Deputy Commissioner of Commercial Taxes" means the Deputy Commissioner of Commercial Taxes or Additional Deputy Commissioner of Commercial Taxes appointed under sub-section (1) of section 10; (l) "goods" means all kinds of movable property including livestock, computer software, any electronic chip used for the purpose of storing or transmitting data or voice and all materials, commodities and articles (as such or in some other form) but excluding newspapers, electricity, actionable claims, stocks, shares or security. Explanation. —For the purposes of this clause, materials, commodities and articles,- (i) attached to or forming part of an immovable property which are agreed to be severed under the contract of sale; or (ii) sold or supplied as such or in some other form in the execution of works contract, lease or hire purchase, shall be deemed to be goods within the meaning of this clause; (m) "goods carrier" means a motor vehicle, vessel, boat, animal and any form of conveyance used for carrying goods; (n) "Government" means the Government of the State of Bihar; (o) "gross turnover" means,— (i) for the purposes of levy of tax on sales, in respect of sale of goods, aggregate of sale prices received or receivable by a dealer on sales and includes sale of goods made outside the State of Bihar or in the course of inter-State trade or commerce or export but does not include sale price of goods which have borne the incidence of tax on purchases under sections 4 and 5; (ii) for the purposes of levy of tax on purchase, aggregate of purchase prices paid or payable by a dealer during any given period in respect of purchase of goods or class or description of goods which are liable to tax under sections 4 and 5; and (iii) for the purposes of section 3, the aggregate of the amounts under sub-clauses (i) and (ii) above. Explanation. —For the purposes of this clause, the amount received by a dealer on account of price variation or price escalation in respect of sale or supply of goods shall be deemed to form part of gross turnover of the financial year during which it is actually received; (p) "importer" means a dealer who brings any goods into the State of Bihar or to whom any goods are despatched from any place outside the State of Bihar; (q) "input" means goods (excluding goods specified in Schedule IV) purchased in the course of business— - (a) for re-sale; (b) for use in manufacture of goods including packing materials; (c) for use as capital goods as defined in clause (e); (r) "input tax" means the amount paid or payable by a registered dealer, by way of tax under this Act, in respect of purchase of any taxable goods; (s) "Inspector" means an Inspector of Commercial Taxes appointed under sub-section (3) of section 10; (t) "month" means a calendar month; - (u) "notification" means a notification published in the Official Gazette; (v) "output tax" means the tax charged or chargeable in respect of sale or supply of goods made by a registered dealer; (w) "place of business" means any place where a dealer, either usually or for the time being, manufactures, sells or purchases goods or keeps accounts of stocks, manufactures, sales or purchases, execution of works contracts, hire purchase contracts and lease contracts or any other place where business activity takes place and includes— (i) the place of business of an agent, in case of a dealer carrying on business through an agent; or (ii) any place or building in which a person carrying on a business, keeps any of his books of account, documents, stocks or other things, relating to his business; (x) "prescribed authority" means the authority prescribed by the rules made under this Act to exercise powers conferred under different provisions and perform such functions as may be conferred by or under this Act; (y) "prescribed" means prescribed under the rules made under this Act; (z) "purchase price" means the amount paid or payable by a dealer as a valuable consideration in respect of purchase of goods and includes— (i) any amount charged for anything done by the vendor in respect of the goods at the time of, or before, the delivery thereof; - (ii) transport costs or freight, if any; (iii) trade commission, if any, by whatever name called; (iv) clearing, forwarding and handling charges, if any; - (v) insurance charges, if any; (vi) taxes or duties under any law for the time being in force (other than tax paid or payable under this Act) by whatever name called, if any; - (vii) cost of packing, if any; and (viii) the amount paid or payable by the purchaser by way of non-refundable deposit, whether by way of a separate agreement or not, in connection with or incidental or ancillary to, the said purchase of goods; (za) "quarter" means the quarter ending on the 30th June, 30th September, 31st December and 31st March and the expression "quarterly" shall be construed accordingly; (zb) "registered dealer" means a dealer in possession of a valid certificate of registration granted to him under section 19 or under the provisions of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94; (zc) "sale" with all its grammatical variations and cognate expressions means any transfer of property in goods for cash or deferred payment or for other valuable consideration and includes— (i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration; (ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (iii) a delivery of goods on hire purchase or any system of payment by instalments; (iv) a 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; (v) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; (vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and purchase of those goods by the person to whom such transfer, delivery or supply is made; (zd) "sale price" means the amount payable to a dealer as valuable consideration for the sale or supply of any goods and includes— (i) any amount charged for anything done by the vendor in respect of the goods at the time of, or before, the delivery thereof; - (ii) transport costs or freight, if any; (iii) trade commission, if any, by whatever name called; (iv) clearing, forwarding and handling charges, if any; (v) insurance charges, if any; (vi) taxes or duties levied under any law for the time being in force (other than tax paid or payable under this Act) by whatever name called, if any; - (vii) cost of packing, if any; and (viii) the amount received or receivable by the seller by way of non-refundable deposit, whether by way of a separate agreement or not, in connection with or incidental to or ancillary to, the said sale of goods; Explanation I. —Where goods are sold on hire purchase or any system of payment by instalments, the sale price of such goods shall be inclusive of insurance charges, interest and hire charges and such other charges related to hire purchase or any system of payment by instalments. Explanation II. —Where goods are sold by way of transfer of right to use such goods, the sale price thereof shall be the amount of valuable consideration received or receivable by the transferor for such transfer; (ze) "tax" means the tax leviable and payable under this Act; (zf) "taxable goods" means all goods in respect of which tax is payable under section 14; (zg) "Tribunal" means the Tribunal constituted under sub-section (1) of section 9; (zh) "works contract" means any agreement for carrying out for cash or deferred payment or other valuable consideration, the construction, fitting out, improvement or repair of any building, road, bridge or other immovable or movable property; (zi) "year" means the financial year.