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Start Free TrialThe Himachal Pradesh Value Added Tax Act, 2005 Complete Act
State: Himachal
Year: 2005
.....State Government under sub-section (2) of section 3 to make any assessment under this Act; (c) "business" includes, - (i) any trade, commerce, manufacture, 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 profit and whether or not any profit accrues therefrom; and (ii) any transaction in connection with or ancillary to such trade, commerce, manufacture, adventure or concern; (d) "capital goods" means plant, machinery or equipment 1[including hydraulic mobile pick and carry cranes] used in the process of manufacturing, processing and packing of goods for sale excluding civil structures as may be prescribed; (e) "casual dealer" means any person who carries on occasional transactions of business of buying, selling, supplying or distributing goods whether for cash, deferred payment, commission, remuneration or other valuable consideration; (f) "Commissioner" means the Excise and Taxation Commissioner appointed under sub-section (1) of section 3; (g) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying,.....
List Judgments citing this sectionFinance Act, 1997 Complete Act
State: Central
Year: 1997
.....sub-section shall be inserted with effect from the 1st day of April, 1998, namely :- "(2-AB) (1) Where a company engaged in the business of manufacture or production of any drugs, pharmaceuticals, electronic equipments, computers, telecommunication equipments, chemicals or any other article or thing notified by the Board incurs any expenditure on scientific research (not being expenditure in the nature of cost of any land or building) on in-house research and development facility as approved by the prescribed authority, then, there shall be allowed a deduction of a sum equal to one and one-fourth times of the expenditure so incurred. (2) No deduction shall be allowed in respect of the expenditure mentioned in claused) under any other provision of this Act. (3) No company shall be entitled for deduction under clause (1) unless it enters into an agreement with the prescribed authority for cooperation in such research and development facility and for audit of the accounts maintained for that facility. (4) The prescribed authority shall submit its report in relation to the approval of the said facility to the Director-General in such form and within such time as may be.....
List Judgments citing this sectionMedical Council Act, 1956 Complete Act
State: Central
Year: 1956
.....be open to such person or medical college to rectify the defects, if any, specified by the Council; (b) consider the scheme, having regard to the factors referred to in sub-section (7), and submit the scheme together with its recommendations thereon to the Central Government. (4) The Central Government- may, after considering the scheme and the recommendations of the Council under sub-section (3) and after obtaining, where necessary, such other particulars as may be considered necessary by it from the person or college concerned, and having regard to the factors referred to in subsection (7), either approve (with such conditions, if any, as it may consider necessary) or disapprove the scheme and any such approval shall be a permission under sub-section (1) : Provided that no scheme shall be disapproved by the Central Government except after giving the person or college concerned a reasonable opportunity of being heard : Provided further that nothing in this sub-section shall prevent any person or medical college whose scheme has not been approved by the Central Government to submit a fresh scheme and the provisions of this section shall apply to such scheme, as if such scheme.....
List Judgments citing this sectionThe Assam Value Added Tax Act, 2003 Complete Act
State: Assam
Year: 2003
.....assessment, self-assessment, audit assessment and reassessment made under this Act; (7) "business" includes.- (a) any trade, commerce or manufacture; (b) any adventure, concern in the nature of trade, commerce or manufacture; (c) any transaction in connection with, or incidental to or ancillary to trade, commerce, manufacture, adventure or concern; (d) any transfer of property in goods involved in execution of a works contract or transfer of the right to use any goods for any purpose or delivery of goods on hire purchase or by any system of payment by installments; (e) any occasional transaction in the nature of such trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction; Whether or not such trade, commerce, manufacture, adventure, concern or transaction is effected with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure, concern or transaction. Explanation- For the purpose of this clause,- (i) the activity of raising of man-made forest or rearing of seedlings or plants shall be deemed to be.....
List Judgments citing this sectionThe Chhattisgarh Value Added Sales Tax (Amendment) Act, 2005 Complete Act
State: Chattisgarh
Year: 2005
.....(e) the following shall be substituted, namely:- "(e) "Capital goods" means plants, machinery and equipments directly used in the process of manufacture and / or in the course of business excluding such equipments as may be notified." (3) After clause (e) the following clause shall be inserted, namely:- "(e-a) "Commercial Tax Officer" means a Commercial Tax Officer appointed under section 3 and includes an Additional Commercial Tax Officer. (e-b) Cooked food includes sweets and sweetmeats, namkeen, mishri, batasha, chironji, shrikhand, rabadi, doodhpak, prepared tea and prepared coffee but excludes ice-cream, kulfi, ice-candy, non-alcoholic drink containing ice-cream, cakes, pastries, biscuits, chocolates, toffees, lozenges, peppermint drops and mawa." (4) In clause (t) after Explanation (ii) the following shall be inserted, namely:- "(iii) The amount of valuable consideration paid or payable to a dealer for the sale of Drugs and Medicines specified in entry 42 in part II of Schedule II shall be the maximum retail price printed on the package containing the Drugs and Medicines, for the purposes of levy of tax under section 8." (5) Clause (u) shall be omitted. .....
List Judgments citing this sectionThe Chhattisgarh Value Added Sales Tax Act, 2003 Complete Act
State: Chattisgarh
Year: 2003
.....of Revenue constituted under the Chhattisgarh Land Revenue code 1959 (No. 20 of 1959); (d) "Business " includes,- (i) any trade, commerce, 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 irrespective of the volume, frequency, continuity or regularity of such trade, commerce, manufacture, adventure or concern; and (ii) Any transaction of sale or purchase of goods in connection with or incidental or ancillary to the trade, commerce, manufacture, adventure or concern referred to in clause (i), that is to say" (a) Goods whether or not they are in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, mere scrap or waste material; and (b) goods which are obtained as waste products or by-products in the course of manufacture or processing of other goods or mining or generation of or distribution of electrical energy or any other form of power; (e).....
List Judgments citing this sectionThe Chhattisgarh Value Added Tax Act, 2003 Complete Act
State: Chattisgarh
Year: 2003
.....of Revenue constituted under the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959); (d) "Business" includes, - (i) any trade, commerce, 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 con cern and irrespective of the volume, frequency, continuity or regularity of such trade, commerce, manufacture, adventure or concern; and (ii) any transaction of sale or purchase of goods in connection with or incidental or ancillary to the trade, commerce, manufacture, adventure or concern referred to in clause (i), that is to say - (a) goods whether or not they are in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, mere scrap or waste material; and (b) goods, which are obtained as waste products or by products in the course of manufacture or processing of other goods or mining of generation of or distribution of electrical energy or any other form of power; (e).....
List Judgments citing this sectionPunjab Vat Act, 2005 Complete Act
State: Punjab
Year: 2005
.....electronic medium; (b) "appointed day" means the date on which this Act comes into force; (c) "business" includes - (i) any trade, commerce, manufacture, adventure or concern whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues there from; and (ii) any transaction in connection with or ancillary or incidental to such trade, commerce, manufacture, adventure or concern; (d) "capital goods" means any plant, machinery or equipment including equipment for pollution control, quality control, laboratory and cold storage, used in manufacturing, processing and packing of taxable goods for sale; (e) "carrier of goods" includes a person or a transport company or a booking agency, who transports, receives or delivers goods; (f) "casual trader" means a person other than a taxable person or registered person, who whether as principal, agent or in any other capacity, undertakes occasional transactions in the nature of business involving purchase, sale, supply or distribution of goods or conducting any exhibition-cum-sale in the State, whether for cash, deferred payment, commission,.....
List Judgments citing this sectionThe Rajasthan Value Added Tax Act, 2003 Complete Act
State: Rajasthan
Year: 2003
.....means any person at whose instance or for whose benefit a works contract is executed; (6) "business" includes" (i) any trade, commerce or manufacture; or (ii) 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; or (iii) any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; or (iv) any transaction in connection with or incidental or ancillary or consequential to the commencement or closure of such business; or (v) any occasional transaction in the nature of such trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction; (7) "capital goods" means plant and machinery including parts and accessories thereof, meant for use in manufacture unless otherwise notified by the State Government from time to time in the Official Gazette; (8) "casual trader" means a person who,.....
List Judgments citing this sectionThe Tripura Sales Tax, 1976 Complete Act
State: Tripura
Year: 1976
.....or context- (a) "Commissioner" means the Commissioner appointed under section 4 ; (b) "dealer" means any person who sells taxable goods manufactured, made or processed by him in Tripura or brought by him into Tripura from any place outside Tripura for the purpose of sale of Tripura Substituted by The Tripura Sales Tax (Third Amendment) Act, 1984, w. e. f. 12.7.1984.[and includes Government and any person making a sale under section 3A ; (c) "Official Gazette" means the Tripura Gazette ; (d) "person" means and includes :- (i) an individual, (ii) a Hindu undivided or a joint family, (iii) a company, (iv) a firm, (v) an association of persons or body of individuals whether incorporated or not, (vi) a Department of any Government, (vii) a local authority, and (viii) every artificial juridical person, not falling within any of the preceding sub-clauses ; (e) "prescribed" means prescribed by rules under this Act ; (f) "registered dealer" means a dealer registered under this Act ; Substituted by The Tripura Sales Tax (Third Amendment) Act, 1984, w. e. f. 12.7.1984. [(g) "Sale" means any transfer of property, in goods for cash or deferred payment or.....
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