law: 2. Definitions.
  In this Act, unless the context otherwise requires,
  (a) "Administrator" means the Administrator of Delhi appointed by the President under article 239 of the Constitution;
  (b) "Appellate Tribunal" means the Appellate Tribunal constituted under section 13;
  (c) "business" includes
  (i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and
  (ii) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;
  (d) "Commissioner" means the Commissioner of Sales Tax appointed under sub-section (1) of section 9;
  (e) "dealer" means any person who carries on business of selling goods in Delhi and includes
  (i) the Central Government or a State Government carrying on such business;
  (ii) an incorporated society (including a co-operative society), club or association which sells or supplies goods, whether or not in the course of business, to its members for cash or for deferred payment or for commission, remuneration or other valuable consideration;
  (iii) a manager, factor, broker, commission agent, del credere agent, or any mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who sells goods belonging to any principal whether disclosed or not; and
  (iv) an auctioneer who sells or auctions goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal;
  (f) "Delhi" means the Union territory of Delhi;
  (g) "goods" includes all materials, articles, commodities and all other kinds of moveable property, but does not include newspapers, actionable claims, stocks, shares, securities or money;
  1.21st October, 1975, vide Delhi Administrator notification No. F. 4-61-1975- F in (General) (i), dated 10th October, 1975, Published in Delhi, see Gazette of India, Extraordinary, dated 10th October, 1975, Part IV.
  (h) "manufacture", with its grammatical variations and cognate expressions, means producing, making, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods, but does not include any such process or mode of manufacture as may be prescribed;
  (i) "Official Gazette" means the Delhi Gazette;
  (j) "prescribed" means prescribed by rules made under this Act;
  (k) "registered" means registered under this Act;
  (l) "sale", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or for deferred payment or for other valuable consideration, and includes
  (i) a transfer of goods on hire-purchase or other system of payment by instalments, but does not include a mortgage or hypothecation of, or a charge or pledge on, goods;
  (ii) supply of goods by a society (including a co-operative society), club, firm or any association to its members for cash or for deferred payment, or for commission, remuneration or other valuable consideration, whether or not in the course of business; and
  (iii) transfer of goods by an auctioneer referred to in sub-clause (iv) of clause (e);
  (m) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in trade, but inclusive of any sum charged for anything done by the dealer in respect of goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged;
  (n) "tax" means sales tax payable under this Act;
  (o) "turnover" means the aggregate of the amounts of sale price receivable, or, if a dealer so elects, actually received by the dealer, in respect of any sale of goods made during any prescribed period in any year after deducting the amount of sale price, if any, refunded by the dealer to a purchaser in respect of any goods purchased and returned by the purchaser within the prescribed period:
  Provided that an election as aforesaid once made shall not be altered except with the permission of the Commissioner and on such terms and conditions as he may think fit to impose;
  (p) "year" means the financial year.