| 1. |
In these rules, unless the context otherwise requires, |
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| a. |
Act means the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005); |
| b. |
form means a form appended to these rules; |
| c. |
Schedule means a Schedule appended to the Act; |
| d. |
section or sub-section means a section or sub-section of the Act. |
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| 2. |
Words and expressions defined in the Act and used but not defined in these rules have the same meaning as assigned to them in the Act. |
| 3. |
Unless otherwise specified in these rules- |
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| a. |
words importing the masculine gender shall include the feminine gender; |
| b. |
words in singular shall include their plural and vice versa; |
| c. |
expressions referring to writing shall include printing, typing, lithography, photography and other methods of representing or reproducing words in a visible form; |
| d. |
with reference to a person who is unable to sign his name, the words signature shall include his thumb impression or other mark duly attested to signify his signature. |
| e. |
Signature shall include digital signature. |
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| 4. |
In these rules, unless the context otherwise requires, |
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| 1. |
address for service means the address determined in accordance with rule 21; |
| 2. |
appropriate Government treasury means Pay and Accounts offices of Reserve Bank of India or State Bank of India, or such other scheduled bank within the meaning of the Reserve Bank of India Act, 1934 (2 of 1934) or any other bank as may be notified by the Commissioner; |
| 3. |
quarter means the periods of three calendar months |
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| a. |
April 1 to June 30; |
| b. |
July 1 to September 30; |
| c. |
October 1 to December 31; and |
| d. |
January 1 to March 31. |
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| 5. |
For the purposes of clause (ra) of sub-section (1) of section 2, manufacture shall not include the following processes or modes of manufacture, namely:- |
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| a. |
dispensing of medicines according to prescription of medical practitioners; |
| b. |
cutting of paper from reels into reams; |
| c. |
recovering of jewels and other components from old jewellery and ornaments; |
| d. |
conversion of milk into khoa; |
| e. |
rolling of bidis by hand and without the use of any mechanical aid or device; |
| f. |
dismantling of old motor vehicles; |
| g. |
killing, dressing and freezing chickens; |
| h. |
removal of peanuts from the shell; |
| i. |
collecting of bristles, boiling and washing them with soap and other chemicals, sorting out according to their sizes and colouring and then tying them in separate bundles of different sizes and clipping them for uniformity of size; |
| j. |
repairing, cleaning and oiling of watches, clocks or time-pieces; |
| k. |
boiling of butter into ghee or separation of cream from milk or ghee from curd; |
| l. |
assembling of lenses and other part of spectacles according to the prescription of ophthalmologists; |
| m. |
boiling of milk and adding sugar to it; and |
| n. |
making of garlands and bouquets from fresh flowers. |
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