Bare Act Search Results

Punjab 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.....

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 Rajasthan Value Added Sales 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 sales or under the.....

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.....

The Pondicherry General Sales Tax Act, 1967 Complete Act

State: Pondicherry

Year: 1967

.....in respect of declared goods. 5. Refund of tax paid in certain cases. 6. Tax on goods purchased by dealers registered under Central Sales Tax Act (Act 74 of 1965). 7. Tax under this Act to be in addition to tax under Central Act 74 of 1956 or any other law. 8. Payment of tax at compounded rates. 9. Exemption from tax. 10. Stage of levy of taxes in respect of imported and exported goods. 11. Burden of proof. 12. Assessment of tax. 13. Procedure to be followed by the assessing authority. 14. Provisional assessment. 15. Dealer to continue payment for the year of tax as assessed in the preceding year under section 14. 16. Fresh assessment in certain cases. 17. Assessment of legal representative. 18. Assessment of escaped turnover. 19. Power of Government to notify exemptions and reductions of tax. 20. Liability to tax of persons not observing restrictions and conditions notified under section 19. 21. Liability of firms. 22. Registration of dealers. 23. Procedure for registration. 24. Issue of permit. 25. Collection of tax by dealer. 26. Levy of penalty in certain cases. 27. Payment and recovery of tax. 28. Recovery of penalty. 29......

Karnataka Sales Tax Act, 1957 Chapter I

Title: Preliminary

State: Karnataka

Year: 1957

.....Commissioner of Commercial Taxes] under section 3;] 9 [(f-1a) "body corporate" means a corporation, a company as defined under the Companies Act, 1956 (Central Act 1 of 1956) and a Company incorporated outside India but does not include,-- (i) a corporation sole; (ii) a co-operative society registered under any law relating to cooperative societies; and (iii) any other body corporate, not being a company as defined in the Companies Act, 1956, which the State Government may, by notification in the official Gazette, specify in this behalf.] 10 [(f-1b) "Brand name" means a name or trade mark registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958);] 11 [12 [(f-2) 'business' includes,-- (i) any trade, commerce or 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 (ii) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure.....

The Tripura Value Added Tax Act, 2004 Complete Act

State: Tripura

Year: 2004

.....73 87. Power to Make Rule 73 Chapter "XIV (TRANSITION, REPEAL AND SAVINGS) 88. Transition 74 89. Repeal and Savings 77 THE TRIPURA VALUE ADDED TAX ACT, 2004 An Act to provide for the levy and collection of Value Added Tax at different points of sale in the State of Tripura. Be it enacted by the Tripura Legislative Assembly in the fifty fifth year of the republic of India as follows:- Chapter- I PRELIMINARY 1. Short Title, Extent and Commencement - (1) This Act may be called the Tripura Value Added Tax Act, 2004. (2) It extends to the whole of the State of Tripura. (3) It shall come into force on such date as the State Government may, by notification in Official Gazette, appoint. 2. Definitions - In this Act, unless the context otherwise specifies, (1) ˜Act' means the Tripura Value Added Tax Act, 2004. (2) "Assessee" means any person by whom tax or any other sum of money is payable under this Act and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of tax payable by him; (3) 'Assessing Authority' means an officer of the Finance (Excise & Taxation) Department, authorised to make any assessment under the Act. (4).....

Karnataka Sales Tax Act, 1957 Section 2

Title: Definitions

State: Karnataka

Year: 1957

.....Commissioner of Commercial Taxes] under section 3;] 9 [(f-1a) "body corporate" means a corporation, a company as defined under the Companies Act, 1956 (Central Act 1 of 1956) and a Company incorporated outside India but does not include,-- (i) a corporation sole; (ii) a co-operative society registered under any law relating to cooperative societies; and (iii) any other body corporate, not being a company as defined in the Companies Act, 1956, which the State Government may, by notification in the official Gazette, specify in this behalf.] 10 [(f-1b) "Brand name" means a name or trade mark registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958);] 11 [12 [(f-2) 'business' includes,-- (i) any trade, commerce or 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 (ii) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure.....

Karnataka Sales Tax Act, 1957 Chapter III

Title: Incidence and Levy of Tax

State: Karnataka

Year: 1957

.....by weight of the total fibre content] but excluding any cloth on which a duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957), has been levied.] 9 [(1-D x x x ] 10 [(2) Notwithstanding anything contained in sub-section (5), 1 [every dealer,] shall, whatever be the quantum of his total turnover, be liable to pay tax at the rate specified in this Act, 11 [on the sale of any goods which he has purchased in the course of inter-State trade or commerce in respect of which the concessional rate of tax under clause (b) of sub-section (1) of section 8 of the Central Sales Tax Act, 1956, has been levied.]] (3) Notwithstanding anything contained in sub-section (1), the tax under this Act shall be levied-- (a) in the case of the sale of any of the goods mentioned in column(2) of the Second Schedule, by the first or the earliest of successive dealersin the State who is liable to tax under this section, a tax at the rate specified in the corresponding entry of column (3) of the said Schedule, on the 12 [taxable turnover] of sales of such dealer in each year relating to such goods: 13 [Provided that in respect of sale by the.....

Karnataka Sales Tax Act, 1957 Chapter IV

Title: Registration and Grant of Licenses

State: Karnataka

Year: 1957

.....anything contained in sub-section (1),-- (i) every casual trader 6 [x x x]; (ii) every dealer registered under the Central Sales Tax Act, 1956 (Central Act 74 of 1956); (iii) every dealer residing outside the State but carrying on business in the State; 7 [(iii-a) every dealer in liquor and/or beer and every dealer in jewellery;] (iv) every manager or agent of a non-resident dealer; and (v) every commission agent, broker, del credere agent, auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal, shall get himself registered under this Act, irrespective of the quantum of his total turnover in such goods. 8 [(3) Every miller whether he is a dealer or not shall get himself registered under this Act.] 9 [(4) Nothing contained in this section shall apply to any State Government or the Central Government] 3 [or a statutory body or a local authority except when they buy, sell, supply or distribute goods directly or otherwise for cash or deferred payment or for commission or remuneration or other valuable consideration in the course of.....