Bare Act Search Results

Karnataka Sales Tax Act, 1957 Schedule II

Title: Second Schedule

State: Karnataka

Year: 1957

.....oil but does not include kerosene, furnace oil, coal, coke or charcoal. (ii) "Petrol" means dangerous petroleum as defined in the Petroleum Act1934 (Central Act XXX of 1934) and includes a mixture of power alcohol, as defined in the Indian Power Alcohol Act 1948 (Central Act XXII of 1948) and Petrol. Explanation V.-- (i) Where timber, rosewood and sandal wood in log form specified under serial number 9 of Part 'T' have been purchased from the Forest Department of Government the subsequent sales of such timber, rosewood and sandal wood in log form shall not be liable to tax under section 5 of the Act, provided that the Forest Department has collected tax on the said sales and the burden of proving that tax has been so collected by the Forest Department shall be on the dealer. (ii) For the purpose of serial number 9 of Part T "timber, rosewood andsandalwood in cut or manufactured form" shall include door or window frames and shutters but exclude furniture. Explanation VI.--"Toilet article" means any article which is intended for use in the toilet of the human body or in perfuming apparel of any description or any substance intended to cleanse, improve or alter the.....

Delhi Municipal Corporation Act, 1957 Complete Act

State: Delhi

Year: 1957

.....performance, amusement, game or sport to which persons are ordinarily admitted on payment; (17) "factory" means a factory as defined in the Factories Act, 1948 (63 of 1948); (18) "filth" includes offensive matter and sewage; (19) 99. Omitted and Inserted by Act No.67 of 1993(w.e.f. 1-10-1993). [* * *] (20) 88. Cl (20), Omitted by Act No. 71 of 1971 and Sch. II (w.e.f. 3-11-1971). [* * *] (21) "goods" includes animals; 1010. C1. 21-A, inserted by Act, 67 of 1993. (w.e.f. 1-10-93). (21-A) "Government" means the Government of the National Capital Territory of Delhi;] (22) "house-gully" or "service passage" means a passage or strip of land constructed, set apart or utilized for the purpose of serving as or carrying a drain or affording access to a latrine, urinal, cesspool or other receptacle for filth or other polluted matter, by municipal employees or other persons employed in the cleansing thereof or in the removal of such matter therefrom; (23) "hut" means any building which is constructed principally of wood, bamboo, mud, leaves, grass, cloth or thatch and includes any structure of whatever material made which the Corporation may declare to be a hut for.....

Finance Act 1969 Chapter V

Title: Indirect Taxes

State: Central

Year: 1969

.....by the Central Government by notification in the Official Gazette, on all or any of the good mentioned in the First Schedule to the Central Excises Act as amended by this Act or any subsequent Central Act, a regulatory duty of excise which shall not exceed 15 per cent. of the value of the goods as determined in accordance with the provisions of section 4 of the Central Excises Act : Provided that different dates and different rates may be specified by the Central Government for different kinds of goods. (2) Sub-section (1) shall cease to have effect after the 15th day of May, 1970 except as respects things done or omitted to be done before such cesser; and section 6 of the General Clauses Act, 1897 (10 of 1897), shall apply upon such cesser as if the said sub-section had then been repealed by a Central Act. (3) The duties of excise referred to in sub-section (1) in respect of the goods specified therein shall be in addition to the duties of excise chargeable on such goods under the Central Excises Act or any other law for the time being in force and such regulatory duties shall be levied for purposes of the Union and the proceeds thereof shall not be distributed among the.....

Finance Act 1969 Section 30

Title: Amendment of Act 1 of 1944

State: Central

Year: 1969

.....BLOOD, FISH, CRUSTACEANS OR MOLLUSCS, NOT ELSEWHERE SPECIFIED. Ten per cent ad valorem."; (iv) in Item No. 4, under "II. Manufactured tobacco. -", for the entry in the third column against sub-item (2), the entry "One hundred and twenty-five per cent. ad valorem." shall be substituted; (v) in Item No. 6, for the entry in the third column, the entry "Six hundred and twenty rupees per kilolitre at fifteen degrees of Centigrade thermometer." shall be substituted; (vi) in Item No. 13, for the entry in the third column, the entry "Ten per cent. ad valorem." shall be substituted; (vii) in Item No. 14A, for the entry in the third column, the entry "Five per cent. ad valorem." shall be substituted; (viii) for Item No. 14B, the following Item shall be substituted, namely :- "14B. CAUSTIC SODA, WHETHER IN A SOLID FORM OR IN LYE. Five per cent.ad valorem."; (ix) in Item No. 14BB, for the entry in the third column, the entry "Twenty-five per cent. ad valorem." shall be substituted; (x) after Item No. 14H, the following Item shall be inserted, namely :- "14HH. FERTILISERS, ALL SORTS, BUT EXCLUDING NATURAL ANIMAL OR.....

Finance Act 1973 Schedule III

Title: Third Schedule

State: Central

Year: 1973

.....in the second column, the following entry shall be substituted, namely :- "YARN, ALL SORTS, NOT ELSEWHERE SPECIFIED, IN OR IN RELATION TO THE MANUFACTURE OF WHICH ANY PROCESS IS ORDINARILY CARRIED ON WITH THE AID OF POWER."; (viii) in Item No. 22AA, for the entries in the second column, the following entry shall be substituted, namely :- "TEXTILE FABRICS, NOT ELSEWHERE SPECIFIED."; (ix) in Item No. 33C, for the entry in the third column, the entry "Twenty-five per cent. ad valorem." shall be substituted; (x) in Item No. 34A, for the entry in the third column, the entry "Twenty per cent. ad valorem." shall be substituted. Part II Item No. Description of goods Rate of duty (1) (2) (3) In the First Schedule to the Central Excises Act, - (i) in Item No.4 under "II Manufacutred tobaccor ", after sub-item shall be inserted, namely:- "(4) Smoking mixtures for pipes and cigrattes Two hundred per cent ad valorem" (ii) for Item No. 15 the following Item shall be substituted, namely :- 15. SOAP - .....

Customs Tariff Act 1975 Chapter 28

Title: Inorganic Chemicals; Organic or Inorganic Compounds of Precious Metals, of Rare-earth Metals, of Radioactive Elements or of Isotopes

State: Central

Year: 1975

.....thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 ci/g); (e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors; (f) Radioactive residues whether or not usable. The term "isotopes", for the purposes of this Note and of the wording of headings 2844 and 2845, refers to: - individual nuclides, excluding, however, those existing in nature in the monoisotopic state; - mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified. 7. Heading 2848 includes copper phosphide (phosphor copper) containing more than 15 per cent by weight of phosphorus. 8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the forms of discs, wafers or similar forms, they fall in heading 3818. Supplementary Note 1. Sub-heading 2804 40 includes, liquefied or solidified gas. Tariff Item Description of goods Unit Rate.....

Customs Tariff Act 1975 Chapter 47

Title: Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard

State: Central

Year: 1975

.....made mainly of bleached chemical pulp, not coloured in the mass kg. [10%]3 - 4707 30 00 - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) kg. [10%]3 - 4707 90 00 - Other, including unsorted waste and scrap kg. [10%]3 - ______________________________________________________________ 1. Inserted by The Finance Act, 2006, w.e.f. 1.1.2007. 2. Substituted by The Third Schedule of Finance Act, 2006 w.e.f. 18.04.2006. 3. Substituted by the Finance Act, 2007 for 2[12.5%].

Finance Act 1976 Chapter III

Title: Direct Taxes

State: Central

Year: 1976

.....or incorporated by or under a Central, State or Provincial Act and includes an institution declared section 3 of the University Grant Commission Act, 1956 (8 of 1956), to be a University for the purposes of that Act.. Section 12 - Omission of Section 54C Section 54C of the Income-tax Act shall be omitted. Section 13 - Amendment of Section 57 In section 57 of the Income-tax Act, the following proviso and Explanation shall be inserted at the end, with effect from the 1st day of June, 1976, namely :- Provided that nothing contained in clause (i) or clause (iii) shall apply in computing the income by way of dividends in the case of an assessee, being a foreign company. Explanation : For the purposes of this section and section 58, "foreign company" shall have the same meaning as in section 80B.. Section 14 - Amendment of Section 58 In section 58 of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted, with effect from the 1st day of June, 1976, namely :- (3) In the case of an assessee, being a foreign company, the provisions of section 44D shall, so far as may be, apply in computing the income chargeable under the head "Income.....

Finance Act 1976 Section 25

Title: Amendment of Ninth Schedule

State: Central

Year: 1976

In the Ninth Schedule to the Income-tax Act, - (a) for item 4, the following item shall be substituted, namely :- "4. Steel castings and forgings and alloy, malleable and S.G. iron castings."; (b) after item 24 and before the Explanation, the following items shall be inserted, namely :- "25. Carbon and graphite products. 26. Inorganic heavy chemicals (other than soda ash and caustic soda mentioned in items 12 and 13 respectively). 27. Organic heavy chemicals. 28. Synthetic rubber and rubber chemicals (including carbon black). 29. Industrial explosives. 30. Basic drugs. 31. Industrial sewing machines. 32. Finished leather and leather goods (including footwear made wholly or mainly of leather).".

The Tripura Sales Tax, 1976 Complete Act

State: Tripura

Year: 1976

.....specified in column 3 of the Schedule : Provided that in respect of any such transfer only so much value of the goods involved in the works-contract which has actually been paid to the dealer during the period, shall be taken into account for determining the turnover for that period. Explanation: -For the purpose of this section "property in goods" shall mean the aggregate of the goods for which amounts have been received or receivable by a dealer during such period as valuable consideration, whether or not such amount has been separately shown in the works contract. The amount is received or receivable shall include the value of such goods purchased, manufactured, processed, or procured otherwise by the dealer, and the cost of freight or delivery as may be incurred by such dealer for carrying such goods to the place where these are used in execution of such works contract, but shall not include such portion of the aforesaid amounts as may be prescribed." 3B-- Collection of excess tax and forfeiture of such excess tax---- (1) No person shall collect any sum by way of tax in respect of sale of any goods on which no tax is payable under the Act. (2) No dealer shall.....