Bare Act Search Results

Customs Tariff Act 1975 Chapter 22

Title: Beverages, Spirits and Vinegar

State: Central

Year: 1975

.....--- Synthetic vinegar 1 30% - 2209 00 90 --- Other 1 30% - ________________________ 1. Substituted for the words "heading 2851" by The Finance Act, 2006, w.e.f. 1.1.2007. 2. Substituted by The Finance Act, 2006, w.e.f. 1.1.2007 for the following:- " 2208 40 - Rum and tafia : -- - - - --- In containers holding 2 l or less : - - - 2208 40 11 ---- Rum l 150% - 2208 40 12 ---- Tafia l 150% - - --- Other - - - 2208 40 91 ---- Rum l 150% - 2208 40 92 ---- Tafia - - -" 3. Substituted by the Finance Act, 2007. 4. Substituted by Notification No. 81/2007 dated 03.07.2007, w.e.f. 03.07.2007

Finance Act 2005 Schedule 2

Title: Second Schedule

State: Central

Year: 2005

THE SECOND SCHEDULE (See section 74) PART I In the First Schedule to the Customs Tariff Act,-- (1) in Chapter 6, for the entry in column (4) occurring against all the tariff items of heading 0603, the entry "60%" shall be substituted; (2) in Chapter 25,-- (i) for the entry in column (4) occurring against all the tariff items of all the headings (except headings 2504 and 2510), the entry "15%" shall be substituted; (ii) for the entries in column (4) and column (5) occurring against all the tariff items of heading 2504, the entries "15%" and "15%" shall respectively be substituted; (3) in Chapter 26, in tariff items 2620 11 00, 2620 19 00, 2620 30 10 and 2620 30 90, for the entry in column (4) occurring against each of them, the entry "15%" shall be substituted; (4) in Chapter 27,-- (i) for the entry in column (4) occurring against all the tariff items of heading 2701 (except tariff items 2701 12 00, 2701 20 10 and 2701 20 90), the entry "15%" shall be substituted; (ii) for the entry in column (4) occurring against the tariff item 2705 00 00, the entry "15%" shall be substituted; (iii) for the entry in column (4) occurring against all the tariff items of.....

Karnataka Excise Act, 1965(Karnataka) Chapter I

Title: Preliminary

State: Karnataka

Year: 1965

.....from a cask or other vessel to a bottle, jar, flask1[polythene sachet] or similar receptacle for the purpose of sale, whether any process of manufacture be employed or not, and includes re-bottling; (3) "cultivation" includes the tending or protection of a plant during growth and does not necessarily imply raising it from seed; (4) "denatured" means subjected to a process prescribed for the purpose of rendering unfit for human consumption; 2[(5) "Deputy Commissioner" means the Deputy Commissioner of the revenue district;] 3[(5A) 'Deputy Commissioner of Excise' means a Deputy Commissioner of Excise appointed under section 4A;] (6) "excisable article" means,- (a) any liquor; (b) any intoxicating drug; (c) opium; or (d) other narcotic drugs, narcotics and non-narcotic drugs which the State Government may by notification declare to be an excisable article; (7) "Excise Commissioner" means the officer appointed as Excise Commissioner under section 3; (8) "excise duty" and "countervailing duty" means any such excise duty or countervailing duty, as the case may be, as is mentioned in Entry 51 of List II of the Seventh Schedule to the Constitution; 3[(9).....

The 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.....

The Delhi Excise Act, 2009 Complete Act

State: Delhi

Year: 2009

.....EXCISE ACT, 2009 [Act No. 10 of 2010] [1st July, 2010] PREAMBLE An Act to consolidate, amend and update the Excise Laws relating to manufacture, import, export, transport, possession, purchase, sale, etc., of liquor and other intoxicants, in the National Capital Territory of Delhi and for matters connected therewith or incidental thereto. Be it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Sixtieth Year of the Republic of India as follows:- Section 1 - Short title, extent and commencement (1) This Act may be called the Delhi Excise Act, 2009. (2) It extends to the whole of the National Capital Territory of Delhi. (3) It shall come into force on such date as the Government may, by notification in the official Gazette, appoint. Section 2 - Definitions In this Act, unless the context otherwise requires, - (1) "alcohol" means ethyl alcohol of any strength and purity having the chemical composition C2H5OH; (2) "alcoholic beverage or potable liquor" means any beverage containing alcohol in conformity with the BIS standards which may be intoxicating and is fit for human consumption; (3) "alcoholic strength by.....

The Kerala General Sales Tax (Amendment ) Act, 20001 Complete Act

State: Kerala

Year: 2000

.....case may be."; (b) in clause (ii) after the words "for the purpose for which the declaration was furnished", the words "or uses the same in the manufacturer of any goods which are not liable to tax under this Act" shall be inserted. 4. Amendment of section 5B.• In section 5B of the principal Act, for the words and figures "serial No.40, 53 and 54 of the First Schedule" the words and figures, "serial No.46 and 60 of the first Schedule" shall be substituted. 5. Amendment of section 23A.• In section 23A of the principal Act,• (1) In sub-section (1) in the first proviso for the words and figures, "31st day of January, 2000", the words and figures, "20th day of March, 2000" shall be substituted; (2) in sub-section (2) for the words and figures, "31st day of December, 1999", the words and figures "29th day of February, 2000" shall be substituted. 6. Amendment of section 29.• In section 29 of the principal Act in sub-section (2), the existing explanation shall be numbered as "Explanation-1", and after Explanation-1 as so numbered, the following Explanation shall be inserted, namely:• "Explanation II.• For the purposes of this Act transport of.....

The Kerala General Sales Tax (Amendment) Act, 1988 [1] Complete Act

State: Kerala

Year: 1988

.....tax under section 5 to a person other than a registered dealer 17 2 Foreign Liquor Explanation:"Foreign Liquor means any liquor manufactured in any country other than India and brought to India do 60 do 15 do 75 3 Laminated sheets and expanded Polysty rene of all kinds do 15 do 2 do 17 (1) (2) (3) (4) (5) (6) (7) (8) 4 Liquor other than fore- ign liquor, arrack and toddy At the point of first sale in the State by a dealer who is liable to tax under section 5 to a registered dealer. 45 At the point of last sale in the State by a dealer who is liable to tax under section 5 15 At the point of first sale in the State by a dealer who is liable to tax under section 5 to a person other than a registered dealer 60 Explanation:" "Liquor" means and includes toddy, wine, brandy, champagne, sherry, rum, gin, whisky, beer, cider, cocoa brandy, arrack and all other distilled or spirituous or fer mented beverages brought into or produced or manu factured in the State 5 Lubricating oil, grease, brake fluid, trans former oil.....

The Kerala General Sales Tax (Amendment) Act, 1978 Complete Act

State: Kerala

Year: 1978

.....sub-clause shall be substituted, namely:" "(e) a person who, whether in the course of business or not, sells" (i) goods produced by him by manufacture, agriculture, horticulture or otherwise; or (ii) trees which grow spontaneously and which are agreed to be severed before sale or under the contract of sale."; (2) after clause (xvi), the following clause shall be inserted, namely:" "(xvi) "person" includes" (i) an individual; (ii) a joint family; (iii) a company: (iv) a firm; (v) an association of persons or a body of individuals, whether incorporated or not ; (vi) The Central Government or the Government of Kerala or the Government of any other State or Union Territory in India; (vii) a local authority; (viii) every artificial juridical person not falling under any of the preceding sub-clauses;"; (3) in clause (xxi), after Explanation (1A), the following Explanation shall be inserted, namely:" "Explanation (1B)." A transfer of property in trees which grow spontaneously and which are agreed to be severed before sale or under the contract of sale by the person entitled to make such transfer, whether in the course of trade or business or otherwise,.....

The Kerala General Sales Tax (Amendment) Act, 1980 [1] Complete Act

State: Kerala

Year: 1980

.....reimbursed to such person in the prescribed manner. (3) No prosecution for an offence under this Act shall be instituted in respect of the same facts on which a penalty has been imposed or forfeiture has been ordered under this section.". 15. Substitution of new Schedule for First Schedule."For the First Schedule to the principal Act, the following Schedule shall be substituted, namely:" "THE FIRST SCHEDULE [Goods in respect of which single point tax is leviable under subsection (1) or subsection (2) of section 5] Sl. No. Description of goods Point of levy Rate of rax (1) (2) (3) (4) Meat and meat preparations 1 Meat kept in cold storage, chilled or frozen and dried or smoked At the point of first sale in the State by a dealer who is liable to tax under section 5. 6 2 Meat and preparations of meat and meat offals sold in air-tight containers do 10 Dairy products 3 Milk products, including milk powder, baby food, ghee, cheese and butter At the point of first sale in the State by a dealer who is liable to tax under section 5 10 .....

The Kerala Value Added Tax Act, 2003 Complete Act

State: Kerala

Year: 2003

.....in a floppy, disc, tape or any other forms of electromagnetic data storage device." (ix) "Business" includes " (a) 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 profit accrues from such trade commerce, manufacture, adventure or concern; and (b) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture adventure or concern; (x) "Capital goods" means plant, machinery, equipments including pollution / quality control, lab and cold storage equipments used in manufacture, processing, excluding for job works or rendering of services, packing or storage of goods in the course of business and delivery vehicles but shall not include such goods and civil structure as may be notified by Government. (xi) "Casual trader" means a person who whether as principal, agent or in any other capacity, has occasional transactions involving buying, selling, supplying or distributing goods in the State, whether for cash or.....