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Karnataka Value Added Tax Act, 2003 Section 18

Title: Deduction of Tax at Source in the Case of Canteens

State: Karnataka

Year: 2003

2[ (1) Notwithstanding anything contained in this Act, a factory or other industrial concern or any other establishment, in which a canteen or cafeteria or restaurant or other similar facility is run, through a dealer, as an amenity provided for the employees of such factories or concerns or establishments, shall deduct out of any amounts payable by them to such dealer as their contribution by whatever name called, in respect of sale of articles of food and drinks to their employees, an amount at the rate of four percent of the aggregate of the sale prices received or receivable by such dealer from the employees and contribution paid or payable by such factories or concerns or establishments to such dealer. (2) No deduction shall be made under sub-section (1) if the aggregate of the sale prices received or receivable by and contribution paid or payable to such dealer in respect of sale of articles of food and drinks to the employees is less than 3[five lakh rupees] in a year. (3) The factory or other industrial concern or other establishment making deduction under sub-section (1), shall send every month to the prescribed authority a statement in the prescribed form.....

The Rajasthan Value Added Tax Act, 2003 Complete Act

State: Rajasthan

Year: 2003

.....or horticultural produce, grown by himself or grown on any land in which he has an interest as owner or tenant as defined in the Rajasthan Tenancy Act, 1955 (Act No. 3 of 1955), shall not be deemed to be a dealer in respect of such sales within the meaning of this clause; (12)"Deputy Commissioner (Administration)", "Assistant Commissioner", "Commercial Taxes Officer", "Assistant Commercial Taxes Officer" or "Junior Commercial Taxes Officer" means the person holding office with that designation under the State Government; (13) "exempted goods" means any goods exempted from tax in accordance with the provisions of this Act; (14)"firm", "partner" and "partnership" shall have the meanings respectively assigned to them in the Indian Partnership Act, 1932 (Central Act No. 9 of 1932); (15) "goods" means all kinds of movable property, whether tangible or intangible, other than newspapers, money, actionable claims, stocks, shares and securities, and includes materials, articles and commodities used in any form in the execution of works contract, livestock and all other things attached to or forming part of the land which is agreed to be severed before sale or under the contract.....

The Kerala Value Added Tax Act, 2003 Complete Act

State: Kerala

Year: 2003

THE KERALA VALUE ADDED TAX ACT, 2003 1 THE KERALA VALUE ADDED TAX ACT, 2003 {UPDATION UPTO FINANCE ACT 2009} An Act to consolidate and amend the law relating to the levy of tax on the sale or purchase of goods based on the concept of Value Added Tax in the State of Kerala. Preamble. - Whereas it is expedient to consolidate and amend the law relating to the levy of tax on the sale or purchase of goods based on the concept of value added tax in the State of Kerala: Be it enacted in the Fifty-fourth Year of the Republic of India as follows: - CHAPTER - I PRELIMINARY 1 . Short title, extent and commencement . " (1) This Act may be called the Kerala Value Added Tax Act, 2003. (2) It extends to the whole of the State of Kerala. (3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint. 2 . Definitions .- In this Act, unless the context otherwise requires, - (i)"Agriculture" with all its grammatical variations cognate expressions, includes floriculture, horticulture, the raisin of crops, grass or garden produce, and also grazing; but does not include dairy farming, poultry farming, stock.....

Karnataka Value Added Tax Act, 2003 Chapter II

Title: Incidence and Levy of Tax

State: Karnataka

Year: 2003

.....involved in the execution of works contract specified in column (2) of the Sixth Schedule, subject to sections 14 and 15 of the Central Sales Tax Act, 1956(Central Act 74 of 1956), at the rates specified in the corresponding entries in column (3) of the said Schedule.]2 (2) Where goods sold or purchased are contained in containers or are packed in any packing material liable to tax under this Act, the rate of tax applicable to taxable turnover of such containers or packing materials shall, whether the price of the containers or packing materials is charged for separately or not, be the same as the rate of tax applicable to such goods so contained or packed, and where such goods sold or purchased are exempt from tax under this Act, the containers or packing materials shall also be exempt. (3) The State Government may, by notification, reduce the tax payable under sub-section (1) in respect of any goods. 2[subject to such restrictions and conditions as may be specified in the notifications.] 5[(3-A) Any notification issued under sub-section (3), shall be valid until it is cancelled or varied, notwithstanding that the tax payable in respect of any such goods is modified by.....

The Assam Value Added Tax Act, 2003 Complete Act

State: Assam

Year: 2003

.....for carrying out the purposes of the Act; (11) "company" and "director" shall have the meanings respectively assigned to them in the Companies Act. 1956; (Central Act 1 of 1958) (12) "contractee" means any person for whom or for whose benefit a works contract is executed; (13) "contractor" means any person who executes a works contract and includes a sub-contractor; (14) "to cultivate personally" with all its grammatical variations and cognate expressions means to carry on any agricultural operation on one's own account,- (i) by one's own labour, or (ii) by the labour of one's family, or (iii) by servants on wages payable in cash or kind (but not in crop share), or by hired labour under one's personal supervision or the personal supervision of any member of one's family. Explanation I.- A widow or a minor, or a person who is subject to any physical or mental disability or is a serving member of the armed forces of the Union, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour. Explanation II.- In the case of a Hindu Undivided Family, land shall be deemed to be cultivated personally, if it is cultivated by.....

Karnataka Value Added Tax Act, 2003 Complete Act

Title: Karnataka Value Added Tax Act, 2003

State: Karnataka

Year: 2003

.....9 - Collection of tax by registered dealers, governments and statutory authorities Section 9A - Deduction of tax at source (in case of works contract) Section 10 - Output tax, input tax and net tax Section 11 - Input tax restrictions Section 12 - Deduction of input tax in respect of capital goods Section 13 - Pre - registration purchases Section 14 - Special rebating scheme Section 15 - Composition of tax Section 16 - Special accounting scheme Section 17 - Partial rebate Section 18 - Deduction of tax at source in the case of canteens Section 18A - Deduction of tax at source in the case of certain goods Section 19 - Change or tax payment scheme after deduction of input tax Section 20 - Deduction of input tax on exports and interstate sales, and to special economic zone units and developers etc Section 21 - Reimbursement of tax Chapter III Section 22 - Liability to register Section 23 - Voluntary registration Section 24 - Suo motu registration Section 25 - Registration Section 26 - Security Section 27 - Cancellation of registration Section 28 - Obligation of registered dealer to inform changes after registration Chapter IV Section 29 - Tax invoices and bills.....