# The Uttarakhand Cess Act, 2015, Section 2: Definitions

- Act: The Uttarakhand Cess Act, 2015 (Act 23 of 2015)
- Source URL: https://indiacode.ecourtsindia.com/uttarakhand-cess-act-2015/section/2/

## Text

In this Act, and the context otherwise requires - (a) Cess means a charge levied for meeting the objectives of this Act ; (b) Commissioner means the Commissioner as defined in section 2 of the Uttrakhand Vat Act, 2005; (c) Dealer means dealer as defined in section 2 of the Uttrakhand Value Added Act, 2005; (d) Goods means goods as defined in section 2 of the Uttrakhand Value Added Act, 2005; (e) Notification means a notification published in the official Gazette of the State of Uttrakhand; (f) Person means person as defined in section 2 of the Uttrakhand Value Added Act, 2005; (g) Prescribed means prescribed by the Act or by rules made thereunder. (h) Rules means the rules made by the State Government under this Act; (i) Sale means sale as defined in section 2 of the Uttrkahnd Value Added Act, 2005; (j) Sale Price means sale price as defined in section 2 of the Uttrakhand Value Added Act, 2005; 1 Provided that the amount of tax under Uttarakhand Value Added Tax Act, 2005 (Act No. 27 of 2005), if separately charged by the dealer shall not be included in the sale price. (k) Schedule means a schedule appended to this Act; (l) Vehicle means vehicle as defined in section 2 of the Uttrakhand Value Added Act, 2005.

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