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Home Bare Acts Phrase: bitternessThe 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 Sikkim Educational Cess on Alcoholic Beverages Act, 2007 Complete Act
State: Sikkim
Year: 2007
.....appoint. Definitions 2. In this Act, unless the context other wise requires- (a) "Alcoholic Beverages" means Indian Made Foreign Liquor manufactured in Sikkim and imported from other States and consumed in Civil and Defense market within the State and the Beer manufactured in Sikkim and imported from other States consumed in State. (b) "beer" means fermented liquor prepared from malt or grain with or without addition of sugar and with hops and includes ale, stout and porter. (c) "cess" means cess or the fee payable under the Act. (d) "Excise Commissioner" means the Excise Commissioner" means the Excise Commissioner as defined under the Sikkim Excise Act, 1992. (e) "Excise Officer" means the Excise Officer as defined under clause (h) of section 2 of the Sikkim Excise Act, 1992. (f) "Foreign Liquor" means:- (i) Brandy, whisky, rum, vodka, gin liqueurs, cordial, bitters and wines or mixture containing any of the liquor aforesaid; (ii) Spirit, sophisticated or compounded so as to resemble in colour and flavour, brandy, whisky rum, vodka, gin, liqueurs, cordials, bitters or other similar potable alcoholic preparation. (g) "Government" means the State Government of Sikkim. (h).....
List Judgments citing this sectionWest Bengal Value Added Tax Act, 2003 Complete Act
State: West Bengal
Year: 2003
.....into force; (4) "Bureau" means the Bureau of Investigation constituted under section 8; (5) "Business" includes (a) any trade, commerce, manufacture, execution of works contract or any adventure or concern in the nature of trade, commerce, manufacture or execution of works contract, whether or not such trade, commerce, manufacture, execution of works contract, adventure or concern is carried on with the motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, execution of works contract, adventure or concern; and (b) any transaction in connection with, or ancillary or incidental to, such trade, commerce, manufacture, execution of works contract, adventure or concern; (6) "Capital goods" means- (a) machine, machinery, plant, equipment, apparatus, tools, appliances or electrical installation used far producing making, extracting or procuring of any goods or for bringing about any change in any substance for the manufacture of final products, (b) components, spare parts and accessories of such machine, machinery, plant, equipment, apparatus, tools appliances or electrical installation used for the purposes as stated in clause (a),.....
List Judgments citing this sectionThe Assam Amusements and Betting Tax Act, 1939 Complete Act
State: Assam
Year: 1939
.....is provided by a society which is established solely for the purpose of promoting the interest of the industry or agriculture, or the manufacturing industry, or some branch thereof, or the public health, and which is not conducted for profit, and consists solely of an exhibition of the products of the industry, or branch thereof. for promoting the interests of which the society exist or of materials, machinery, appliances, or food- stuffs, used in the production of those products, '; or of articles which are of material interest in connection with the questions relating to the publichealth, as the case may be, or (e) that the entertainment is provided by the management a tea estate for the benefit of estate's labor force for which no charge for admission is made. (2) The State Government may by general or special order exempt any entertainment or class of entertainments from 1iablity to the entertainments tax, (3) Notwithstanding anything contained in the Act, the State Government may, by general or special order and subject to such conditions s may be specified in the order, exempt any class of persons from the liability to the entertainment tax under the Act.....
List Judgments citing this sectionThe Punjab Agricultural Produce Markets Act, 1961 Complete Act
State: Haryana
Year: 1961
.....to be a principal market yard and sub-market yard under section 7; (o) "producer" means a person who in his normal course of avocation grows, manufacturers, rears or produces, as the case may be, agricultural produce personally, through tenants or otherwise, but does not include a person who works as a dealer or a broker or who is a partner of a firm of dealers or brokers or it otherwise engaged in the business of disposal of agricultural produce other than that grown, manufactured, reared, or produced by himself, through his tenants or otherwise. If a question arises as to whether any person is a producer or not for the purposes of this Act, the decision of the Deputy Commissioner of the District in which the person carries on his business or profession shall be final: Provided that no person shall be disqualified from being a producer merely on the ground that he is a member of a Co-operative Society; Explanation:- The term ˜producer' shall also include tenant. Deleted by G. O. I. S. O. No. 3021, dated 16th July, 1969.[ * * * *] (q) "retail sale" means sale of agricultural produce not exceeding such quantity as may be prescribed; (r) "Secretary" means the.....
List Judgments citing this sectionThe Himachal Pradesh Agricultural & Horticultural Produce Marketing (Development & Regulation) Act, 2005 Complete Act
State: Himachal
Year: 2005
.....Association or body of individuals, whether incorporated or not; (ze) "producer" means a person, who in his normal course of avocation, grows, manufactures, rears or produces, as the case may be, agricultural produce personally, through tenants or otherwise, but does not include a person who works as a trader or a broker or who is a partner of a firm of traders or brokers is otherwise engaged in the business of disposal or storage of agricultural produce other than that grown, manufactured, reared or produced by himself through his tenants or otherwise: Provided that no person shall be disqualified from being a producer merely on the ground that he is a member of a Co-operative Society; Explanation." The term "producer" shall also include tenant; (zf) "prescribed" means prescribed by rules made under this Act; (zg) "processing" means any one or more of a series of treatments relating to powdering, crushing, decorticating, dehusking, parboiling, polishing, ginning, pressing, curing, cleaning, or any other manual, mechanical, chemical or physical treatments to which raw agricultural produce or its product is ubjected to; (zh) "processor" means a person who undertakes processing.....
List Judgments citing this sectionThe Assam Amusements and Betting Tax Act, 1939 Complete Act
State: Mizoram
Year: 1939
.....is provided by a society which is established solely for the purpose of promoting the interest of the industry or agriculture, or the manufacturing industry, or some branch thereof, or the public health, and which is not conducted for profit, and consists solely of an exhibition of the products of the industry, or branch thereof. for promoting the interests of which the society exist or of materials, machinery, appliances, or food-stuffs, used in the production of those products, '; or of articles which are of material interest in connection with the questions relating to the public health, as the case may be, or (e) that the entertainment is provided by the management a tea estate for the benefit of estate's labor force for which no charge for admission is made. (2) The State Government may by general or special order exempt any entertainment or class of entertainments from 1iablity to the entertainments tax, (3) Notwithstanding anything contained in the Act, the State Government may, by general or special order and subject to such conditions s may be specified in the order, exempt any class of persons from the liability to the entertainment tax under the Act.....
List Judgments citing this sectionThe Mizoram State Agricultural Produce Marketing (Development and Regulation) Act, 2008 Complete Act
State: Mizoram
Year: 2008
.....Where a contract or agreement is entered into on behalf of a Market Committee, the Chief Executive Officer of the Market Committee shall report the fact to the Market Committee at each meeting convened and held immediately following the date of entering into such a contract or an agreement. 35. Act of Market Committee etc. not to be invalidated. No act of Market Committee or of any Sub-Committee thereof or of any person acting as a member, Chairman, Vice-Chairman, presiding authority or Chief Executive Officer shall be deemed to be invalid by reason only of some defect in the constitution or appointment of such Market Committee, Sub-Committee members, Chairman. Vice-Chairman, presiding authority or Chief Executive Officer or on the ground that they or any of them were disqualified for such office, or that formal notice of the intention to hold a meeting of the Committee or of the Sub -Committee was not given duly or by reason of such act having been done during the period of any vacancy in the office of the Chairman, Vice-Chairman or Chief Executive Officer or member of such committee or Sub-Committee or for any other informality not affecting the merits of the case. .....
List Judgments citing this sectionThe Nagaland Agricultural Produce Marketing (Regulation) Act, 1985. Complete Act
State: Nagaland
Year: 1985
..... (6) Where a contract or agreement is entered into on behalf of a Market Committee, the Secretary of the Market Committee shall report the fact to the Market Committee at its meeting convened and held immediately following the date of entering into of such contract or agreement. 30. Act of Market Committee etc. nol to be invalidated No Act of a Market Committee or of any such committee thereof or of any person acting as a' member, Chairman, Vice-Chairman, Presiding authority or Secretary, shall he deemed to be invalid by reason only of some defect in the constitution or appointment of such Market Committee, sub-committee, members, Chairman, Vice-Chairman, presiding authority or secretary or on the ground the they or any of them were disqualified for such office, or that formal notice of the intention to hold a meeting of the Committee or of the Sub-Committee was not given duty or by reason of such Act having been done during the period of any vacancy in the office of' the Chairman, Vice-Chairman or Secretary or member of such Committee or Sub-Committee of for any other informality not effecting the merit of the case. CHAPTER-V BUDGET 31. Preparation and.....
List Judgments citing this sectionThe Orissa Value Added Tax (Amendment) Act, 2005 Complete Act
State: Orissa
Year: 2005
.....following sub-section shall be substituted, namely:- "(1) Any dealer or person, - (a) who intends to establish a business for the purpose of manufacturing or processing of taxable goods of value exceeding rupees one lakh per year for sale, or (b) whose gross turnover during a period not exceeding twelve months exceeds ten thousand rupees, may, notwithstanding that he is not liable to pay tax under section 10, apply in the prescribed form and manner to the registering authority for registration: 1 of 1956. Orissaa Act 2 of 1963. Provided that for the purpose of clause (b) the limit regarding the amount of gross turnover as aforesaid shall not apply in case of a company registered under the Companies Act, 1956, a Society registered under the Orissa Co-operative Societies Act, 1962 or a Department of Government: Provided further that for the purposes of this sub-section, the dealer or person, as the case may be, shall have to furnish such evidence as may be required by the registering authority in support of his business or as the case may be, in support of his intention to establish a business for manufacturing or processing of taxable goods for sale". Amendment of.....
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