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Start Free TrialThe Tripura Value Added Tax Act, 2004 Complete Act
State: Tripura
Year: 2004
.....(Excise & Taxation) Department, authorised to make any assessment under the Act. (4) 'Business' includes : (a) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce or manufacture, adventure or concern is carried on with a motive to making 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. (5) 'Capital goods' means plant, machinery and equipment used in the process of manufacturing. (6) 'Casual traders' means a person who, whether as principal, agent or in any other capacity, carries on occasional transaction of a business nature involving the buying, selling, supplying or distribution of goods in the State, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration. (7) 'Commissioner' means any person appointed by the State Government to be a Commissioner of Taxes. (8) 'Dealer' means any person who carries on the business of buying,.....
List Judgments citing this sectionCantonments Act, 1924 Chapter XII
Title: Markets, Slaughter-houses, Trades and Occupations
State: Central
Year: 1924
.....ghee; (f) makers of bread, biscuits or cake, and vendors of bread, biscuits or cake made in India; (g) vendors of fruit or vegetables; (h) manufacturers of aerated or other potable waters or of ice or ice-cream, and vendors of the same; 1[(i)] vendors of any medicines, drugs or articles of food or drink for human consumption (other than the flesh of pigs, milk, butter, bread, biscuits, cake, fruit, vegetables, aerated or other potable waters or ice or ice-cream) which are of a perishable nature; 2[(ia) vendors of spirituous liquor;] 1[(j)] vendors of water to be used for drinking purposes; 1[(k)] washermen; 1[(l)] dealers in hay, straw, wood, charcoal or other inflammable material; 1[(m)] dealers in fire-works, kerosene oil, petroleum or any other inflammable oil or spirit; 1[(n)] tanners and dyers; 1[(o)] persons carrying on any trade or occupation from which offensive or unwholesome smells arise; 1[(p)] vendors of wheat, rice and other grain or of flour;3[***] 1[(q)] makers and vendors of sugar or sweetmeats;4[* * *] 1[(r) barbers and keepers of shaving saloons;] 5[(s) any other persons carrying on such other trade, calling or occupation as the.....
View Complete Act List Judgments citing this sectionCantonments Act, 1924 Section 210
Title: Licences Required for Carrying on of Certain Occupations
State: Central
Year: 1924
.....under this section11[such reasonable fees], as it may fix with the previous sanction of the12[Central Government]. ________________________ 1. The original clauses (j) to (r) re-lettered (i) to (q) 24 of 1934, section 2 and Schedule I. 2. Inserted by Act 15 of 1983, section 122 w.e.f. 1-10-1983. 3. The word "and" rep. by Act 24of 1936, section 55. 4. The word "and" omitted by Act 15 of 1983, section 122 w.e.f. 1-10-1983. 5. Inserted by Act 15 of 1983, section 122 w.e.f. 1-10-1983. 6. Substituted by Act 24 of 1936, section 69, for "Cantonment Authority" 7. Substituted by Act 24 of 1936, section 55, for "for one year". 8. Added by Act 2 of 1954, section 19. 9. Substituted by Act 15 of 1983, section 122, for "are unsuitable" w.e.f. 1-10-1983. 10. Substituted by Act 15 of 1983, section 122, for "Indian Petroleum Act, 1899" w.e.f. 1-10-1983. 11. Substituted by Act 15 of 1983, section 122, for certain words w.e.f. 1-10-1983. 12. Substituted by the A.O. 1937, for "L.G.".
View Complete Act List Judgments citing this sectionCantonments Act, 2006 Chapter XI
Title: Markets, Slaughter-houses, Trades and Occupations
State: Central
Year: 2006
.....bread, biscuits or cake and vendors of bread, biscuits or cake made within or without cantonment; (g) vendors of fruits or vegetables; (h) manufacturers of aerated or other potable waters or of ice or ice-cream, and vendors of the same; (i) vendors of any medicines, drugs or articles of food or drink for human consumption (other than the flesh of pigs, milk, butter, bread, biscuits, cake, fruit, vegetables, aerated or other potable waters or ice or ice-cream) which are of a perishable nature; (j) vendors of spirituous liquor; (k) vendors of water to be used for drinking purposes; (l) washermen; (m) dealers in hay, straw, wood, charcoal or other inflammable material; (n) dealers in fire-works, kerosene oil, petroleum or any other inflammable oil or spirit; (o) tanners and dyers; (p) persons carrying on any trade or occupation from which offensive or unwholesome smells arise; (q) vendors of wheat, rice and other grain or of flour; (r) makers and vendors of sugar or sweetmeats; (s) barbers and keepers of shaving saloons; (t) any other person carrying on such other trade, calling or occupation as the Central Government may, by notification in the.....
View Complete Act List Judgments citing this sectionCantonments Act, 2006 Section 277
Title: Licences Requird for Carring on of Certain Occupations
State: Central
Year: 2006
.....in that part until he has received from the Board not less than three month's notice in writing of his obligation to do so, and if the Board refuses to grant him a licence, it snail pay compensation for any loss incurred by reason of such refusal; (b) no person shall be required to take out a licence for the sale or storage of petroleum or for the sale or possession for sale of poisons or white arsenic in any case in which he is required to take out a licence for such sale, storage, or possession for sale by or under the Petroleum Act, 1934 , or the Poisons Act, 1919. (4) The Board may charge for the grant of licences, under this section such reasonable fees, as it may fix keeping in view the fees levied in this regard in a municipality in the State wherein such cantonment is situated.
View Complete Act List Judgments citing this sectionCantonments Act, 1924 Complete Act
State: Central
Year: 1924
.....any farm, cattle-shed, milk-store, milk-shop or other place from which milk is supplied or in which milk is kept for purposes of sale or is manufactured for sale into butter, ghee, cheese or curds, and, in relation to a dairyman who does not occupy any premises for the sale of milk, includes any place in which he keeps the vessels used by him for the storage or sale of milk; (xi) "dairyman" includes the keeper of a cow, buffalo, goat, ass or other animal, the milk of which is offered or is intended to be offered for sale for human consumption, and any purveyor of milk and any occupier of a dairy; a[(xia) "Defence Estates Officer" means the officer appointed by the Central Government to perform the duties of the Defence Estates Officer for the purposes of this Act and the rules made thereunder; (xib) "Director" means the officer appointed by the Central Government to perform the duties of the Director, Defence Lands and Cantonments, the Command, for the purposes of this Act and rules made thereunder and includes the Joint Director;] a[c[(xic) "entitled consumer" means a person in a cantonment who is paid from the Defence Services Estimates and is authorised by general or.....
List Judgments citing this sectionCantonments Act, 2006 Complete Act
State: Central
Year: 2006
.....any farm, cattle-shed, milk-store, milk-shop or other place from which milk is supplied or in which milk is kept for purposes of sale or is manufactured for the sale into butter, ghee, cheese or curds, and, in relation to a dairyman who does not occupy any premises for the sale of milk, includes any place in which he keeps the vessels used by him for the storage or sale of milk; (l) "dairyman" includes the keeper of a cow, buffalo, goat, ass or other animal, the milk of which is offered or is intended to be offered for sale for human consumption, and any supplier of milk and any occupier of a dairy; (m) "dangerous disease" means cholera, leprosy, enteric fever, smallpox, tuberculosis, diphtheria, plague, influenza, venereal disease, hepatitis, Acquired Immune Deficiency Syndrome and any other epidemic, endemic, infectious or communicable disease which the Board may by public notice, declare to be, an infectious, contagious or communicable disease for the purposes of this Act; (n) "Defence Estates Circle" means one of the circles into which India is, for the purposes of defence estates management, for the time being divided, and includes any area which the Central.....
List Judgments citing this sectionThe Chhattisgarh Commercial Tax Act, 1994 Complete Act
State: Chattisgarh
Year: 1994
.....Commissioner means an Assistant Commissioner of Commercial Tax appointed under Section 3; (c) 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 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 (b) 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 sub-clause (a) , that is to say- (i) goods of the description referred to in sub-section (3) of Section 8 of the Central Sales Tax Act, 1956 (No.74 of 1956), whether or not they are specified in the registration certificate, if any, of the dealer under the said Act and 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.....
List Judgments citing this sectionThe 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 sectionThe Mizoram Value Added Tax Act, 2005 Complete Act
State: Mizoram
Year: 2005
.....means any person appointed to be an Assistant Commissioner of Taxes under this Act; (6) "Business" includes, - (a) any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce, manufacture, whether or not such trade, commerce, manufacture, adventure, 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; (7) "Commissioner" means the Commissioner of Taxes appointed by the Government; (8) "capital goods" means plant, machinery and equipment used in the process of manufacturing excluding civil structures; (9) "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 for deferred payment, or for commission, remuneration, or other valuable consideration; (10) "contractual transfer price", in relation to any period, shall mean the aggregate of the amount.....
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