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Start Free TrialThe Mizoram Value Added Tax Act, 2005 Complete Act
State: Mizoram
Year: 2005
.....material or for the execution of works contract; (18) "Joint Commissioner" means any persons appointed to be a Joint Commissioner under this Act; (19) "manufacture" with its grammatical variations and cognate expressions means producing, making, extracting, altering, ornamenting, finishing, assembling or otherwise processing, treating or adapting any goods and includes printing, but does not include any such process or mode of manufacture; (20) "output tax" in relation to any period means the tax payable by a dealer under this Act in respect of any sale or purchase of goods by that dealer during that period in the course of his business; (21) "person" includes - (a) an individual; (b) a joint family; (c) a company; (d) a firm; (e) an association of persons or a body of individual; whether incorporated or not; (f) the Central Government or the Government of Mizoram or the Government of any other State or Union Territory in India; (g) a local authority; (22) "place of business" means any place where a dealer carries on the business and includes- (a) any warehouse, go-down, or other place where a dealer stores or processes his goods; (b) any place.....
List Judgments citing this sectionPunjab Vat Act, 2005 Complete Act
State: Punjab
Year: 2005
PUNJAB VAT ACT, 2005 PUNJAB VAT ACT, 2005 ACT NO. 8 OF 2005 AN ACT to provide for the levy and collection of value added tax and turnover tax on the sales or purchases of goods and for the matters connected therewith and incidental thereto, and for the repeal of the Punjab General Sales Tax Act, 1948. BE it enacted by the Legislature of the State of Punjab in the Fifty-sixth Year of the Republic of India as follows:-- CHAPTER - I PRELIMINARY Short title and commencement. 1. (1) This Act may be called the Punjab Value Added Tax Act, 2005. (2) It shall come into force from the 1st day of April, 2005. Definitions. 2. In this Act, unless the context otherwise requires, " (a) "account books" means record of business transactions and includes accounts, registers and documents maintained in any manner including 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.....
List Judgments citing this sectionThe Himachal Pradesh Value Added Tax Act, 2005 Complete Act
State: Himachal
Year: 2005
THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 [Act No. 12 of 2005] PREAMBLE An Act to re-enact the law to provide for the levy of a value added tax on the sales or purchases of goods in the State of Himachal Pradesh and for certain other matters connected therewith. BE it enacted by the Legislative Assembly of Himachal Pradesh in the Fifty-sixth Year of the Republic of India, as follows: - Chapter I - PRELIMINARY Section 1 - Short title and commencement (1) This Act may be called the Himachal Pradesh Value Added Tax Act, 2005. (2) It shall come into force from such date as the Government may, by notification, appoint. Section 2 - Definitions In this Act, unless there is anything repugnant in the subject or context, -- (a) "Act" means the Himachal Pradesh Value Added Tax Act, 2005. (b) "Assessing Authority" means any person appointed by the 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,.....
List Judgments citing this sectionThe Chhattisgarh Tonahi Pratadna Nivaran Act, 2005 Complete Act
State: Chattisgarh
Year: 2005
.....includes physical, mental and economic harm and harm to reputation; (5) "Code" means the Code of Criminal Procedure, 1973 (No. 2 of 1974). Section 3 - Act not in derogation of any other law The provision of this Act shall be in addition to and not in derogation of any other law for the time being in force. Section 4 - Punishment for identifying Tonahi Whoever identifies any person as Tonahi by any means shall be punished with rigorous imprisonment for a term which may extend to 3 years and also with fine. Section 5 - Punishment for harassment Whoever causes physical or mental harassment or damage to any person identified by him or any person as Tonahi shall be punished with rigorous imprisonment for a term which may extend to 5 years and also with fine. Section 6 - Punishment for alleged curing Whoever does any act of jhar-phook, totka, use of tantra-mantra or anything as Ojha upon any person indicated as a Tonahi or any other person or animal or living thing alleged to be affected by such Tonahi, under any claim of treatment or control shall be punished with rigorous imprisonment for a term which may extend to 5 years and also with fine. Section 7 -.....
List Judgments citing this sectionThe Himachal Pradesh Agricultural & Horticultural Produce Marketing (Development & Regulation) Act, 2005 Complete Act
State: Himachal
Year: 2005
.....& REGULATION) ACT, 2005 THE HIMACHAL PRADESH AGRICULTURAL & HORTICULTURAL PRODUCE MARKETING (DEVELOPMENT & REGULATION) ACT, 2005 (ACT NO. 20 OF 2005) [Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects and Reasons see R.H.P.Extra., dated 4.4.2005, p. 146-192.] (Received the assent of the Governor on 25th May, 2005 and was published in Hindi and English in R.H.P. Extra., dated 26.5.2005 at pages 817-940). AN ACT to re-enact the law to provide for improved regulation in marketing of agricultural produce, development of efficient marketing system, promotion of agro- processing and agricultural exports, establishment and proper administration of markets for agricultural produce in the State of Himachal Pradesh and to ensure level playing field for competitive markets to operate through setting of minimum standards for facilities, procedures and systems, thereby promoting the establishment of well administered and efficient infrastructure for marketing of agricultural produce in and from the State of Himachal Pradesh. BEit enacted by the Legislative Assembly of Himachal Pradesh in the Fifty- sixth Year of the Republic of.....
List Judgments citing this sectionThe Orissa Value Added Tax (Amendment) Act, 2005 Complete Act
State: Orissa
Year: 2005
.....Governor on the 9th September, 2005 is hereby published for general information. ORISSA ACT 11 OF 2005 THE ORISSA VALUE ADDED TAX (AMENDMENT) ACT, 2005 AN ACT TO AMEND THE ORISSA VALUE ADDED TAX ACT, 2004. Be it enacted by the Legislature of the State of Orissa in the Fifty-sixth Year of the Republic of India as follows: - Short title and commencement. 1. (1) This Act may be called the Orissa Value Added Tax (Amendment) Act, 2005. (2) It shall be deemed to have been come into force on the 1st day of July, 2005. Amendment of section 10 Orissa Act 4 of 2005 2. In the Orissa Value Added Tax Act, 2004 (hereinafter referred to as the principal Act), in section 10, in sub-section(4), in clause(d), for the letters and figure "Rs.2,00,000", the letters and figure "Rs.3,00,000" shall be substituted. Amendment of section 14 3. In the principal Act, in section 14, in sub-section (1), the following provisos shall be added, namely :- "Provided that a registered dealer of any particular class or category, as the Government may, by notification, specify, who may, at his option, pay in lieu of tax payable by him under this sub-section, tax at the rate specified in.....
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