2. Definitions.—

 (1) In this Act, unless the context otherwise requires,—

(a) “assessing authority” means,—

(i) in the case of an importer, who is a dealer, the assessing authority shall be authority as specified under 1[the Andhra Pradesh Value Added Tax Act, 2005];

(ii) in the case of an importer, other than a dealer, the officerin- charge of the Check post, through which the goods are brought into the State or the Commercial Tax Officer having jurisdiction over the area, in which such importer ordinarily resides;

(b) “Dealer” shall have the meaning assigned to it under 2[the Andhra Pradesh Value Added Tax Act, 2005];

(c) “Goods” means all kinds of movable property other than actionable claims, stocks, shares and securities, and includes all materials, articles, petroleum products and commodities including the goods as goods or in some other form, involved in the execution of works contract or those goods used or to be used in the construction, fitting out, improvement or repair of movable or immovable property and also includes all growing crops, grass and things attached to or forming part of the land which are agreed to be served before sale or under the contract of sale;

(d) “Goods vehicle” means any motor vehicle constructed or adapted for the carriage of goods or any other motor vehicle not so constructed or adapted when used for the carriage of goods solely or in addition to passengers;

(e) “Entry of goods into local area” with all its grammatical variations and cognate expressions, means entry of goods into a local area from any place outside the State for consumption, use or sale therein;

3[(f) “Value Added Tax Act” means the Andhra Pradesh Value Added Tax Act, 2005;

(g) “Government” means the State Government of Andhra Pradesh;

(h) “Importer” means person who brings or causes to be brought goods whether on his own account or on account of a principal or any other person, into local area, from any place outside the State for consumption, use or sale therein or who owns the goods at the time of entry into the local area;

(i) “Local area” means the area of jurisdiction of a local authority;

(j) “Local authority” means the area within the limits of, a city as declared under the Hyderabad Municipal Corporation Act, 1955 (Act II of 1956), or the Visakhapatnam Municipal Corporation Act, 1979 (Act 19 of 1979), or the Vijayawada Municipal Corporation Act, 1981 (Act 23 of 1981) or any other Municipal Corporation in the State, as in force or a Municipality as constituted or deemed to have been constituted under the Andhra Pradesh Municipalities Act, 1965, or any notified area, as declared under section 389-A of the Andhra Pradesh Municipalities Act, 1965 or the area within the limits of Gram Panchayats, under the Andhra Pradesh Panchayat Raj Act, 1994, or a Cantonment Board constituted under Cantonments Act, 1924;

(k) “Notification” means a notification published in the Andhra Pradesh Gazette;

(l) “Person” includes any company or association or body of individuals whether incorporated or not, a firm, a local authority, a Hindu undivided family, society, club, an individual, the Central Government or the Government of any other State or Union Territory;

(m) “Prescribed” means prescribed by rules made under this Act;

(n) “Value of the goods” shall mean the purchase value of such goods, that is to say, the purchase price at which a person has purchased the goods inclusive of charges borne by him as cost of transportation, packing, forwarding and handling charges, commission, insurances, taxes, duties and the like, or if such goods are not purchased by him, the value of goods as recorded in the documents or the prevailing fair market price of such goods in the local area as determined by the assessing authority in the absence of any documents;

(o) “State” means the State Government of Andhra Pradesh;

(p) “Tax” means tax payable under this Act.

(2) Words and expressions used but not defined in this Act and defined in 1[the Andhra Pradesh Value Added Tax Act, 2005] shall have the meanings respectively assigned to them under that Act.

1. Subs. for the words “the Andhra Pradesh General Sales Tax Act, 1957” by Act No. 4 of 2006 w.e.f. 1st April, 2005.

2. Subs. for the words “the Andhra Pradesh General Sales Tax Act, 1957” by Act No. 4 of 2006 w.e.f. 1st April, 2005.

3. The clause (f) was subs. by Act 4 of 2006 w.e.f. 1st April, 2005. The earlier clause was as follows :—

“(f) ‘General Sales Tax Act’ means the Andhra Pradesh General Sales Tax Act, 1957”;