Interpretations under Sub-chapters A and B.
204. (1) In Sub-chapter A—
(a) ''broadcasting and telecasting'' includes production of programmes for broadcasting or telecasting;
(b) ''contract'' and ''contractor'' include ''sub-contract'' and ''sub-contractor'' respectively;
(c) ''professional or technical services'' means services rendered by a person in the course of carrying on legal, medical, engineering, architectural or accountancy profession, technical consultancy, interior decoration or any other profession as notified by the Board;
(d) ''service contract'' includes a contract for job work;
(e) ''work'' includes manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer and not from any other person.
(2) In Sub-chapter B—
(a) "buyer" means a person who obtains in any sale, by way of auction, tender, or any other mode, goods of the nature specified in the Table given in sub-section (1) of section 202 or the right to receive any such goods but does not include,—
(i) a public sector company, the Central Government, a State Government, an embassy, a high commission, legation, commission, consulate and trade representation of a foreign State, and a club; or
(ii) a buyer in the retail sale of such goods, purchased by him for personal consumption;
(b) "lessee or licensee" means a person other than a public sector company who is granted a lease or licence or is awarded a contract or is transferred, wholly or partly, any right or interest by a lessor or licensor;
(c) "lessor or licensor" means a person who grants a lease or licence or enters into a contract or otherwise transfers, wholly or partly, any right or interest to a lessee or licensee;
(d) "scrap" means waste from the manufacture or mechanical working of materials which is unusable because of breakage, wear and tear and other reasons;
(e) "seller" means,—
(i) the Central Government, a State Government or any local authority;
(ii) a corporation or authority established by or under a Central, State or Provincial Act;
(iii) any company, firm or co-operative society; and
(iv) an individual or a Hindu undivided family, if the total sales, gross receipts or turnover from the business carried on by him exceed the monetary limits specified in sub-section (1) of section 88 during the financial year immediately preceding the financial year in which the goods of the nature specified in column (2) of the Table given in sub-section (1) of section 202 against serial numbers 1 to 5 are sold.
