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Start Free TrialThe 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.....
List Judgments citing this sectionThe Rajasthan Value Added Tax Act, 2003 Complete Act
State: Rajasthan
Year: 2003
.....means any person at whose instance or for whose benefit a works contract is executed; (6) "business" includes" (i) any trade, commerce or manufacture; or (ii) 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; or (iii) any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; or (iv) any transaction in connection with or incidental or ancillary or consequential to the commencement or closure of such business; or (v) 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; (7) "capital goods" means plant and machinery including parts and accessories thereof, meant for use in manufacture unless otherwise notified by the State Government from time to time in the Official Gazette; (8) "casual trader" means a person who,.....
List Judgments citing this sectionThe Nagaland Agricultural Produce Marketing (Regulation) Act, 1985. Complete Act
State: Nagaland
Year: 1985
..... (6) Where a contract or agreement is entered into on behalf of a Market Committee, the Secretary of the Market Committee shall report the fact to the Market Committee at its meeting convened and held immediately following the date of entering into of such contract or agreement. 30. Act of Market Committee etc. nol to be invalidated No Act of a Market Committee or of any such committee thereof or of any person acting as a' member, Chairman, Vice-Chairman, Presiding authority or Secretary, shall he deemed to be invalid by reason only of some defect in the constitution or appointment of such Market Committee, sub-committee, members, Chairman, Vice-Chairman, presiding authority or secretary or on the ground the they or any of them were disqualified for such office, or that formal notice of the intention to hold a meeting of the Committee or of the Sub-Committee was not given duty or by reason of such Act having been done during the period of any vacancy in the office of' the Chairman, Vice-Chairman or Secretary or member of such Committee or Sub-Committee of for any other informality not effecting the merit of the case. CHAPTER-V BUDGET 31. Preparation and.....
List Judgments citing this sectionThe Punjab Agricultural Produce Markets (General) Rules 1962 Complete Act
State: Punjab
Year: 1962
.....shall on receipt of the application, ensure that the necessary license fee has been paid and shall, after verifying the correctness of the facts stated therein, forward the same to the 1[Secretary] of the Board, within three days of its receipt in the office of the Committee. (7) On receipt of the application, the 2[Secretary of the Board] may grant a license to the applicant in form b. The license shall be subject to the conditions mentioned therein. (8) A record of license issued under this rule shall be maintained by the Board a swell as by the Committee in form C. [17-A. A special provision with regard to license valid upto 31st March, 1976. - (1) Every person holding a license valid upto 31st march, 1976, in Form ˜b' on the date of commencement of the Punjab Agricultural produce Markets (General) (first Amendments) rules, 1975, and carrying on the business of purchase or sale of any agricultural produce notified under section 6 shall, within a period of fifteen days of such commencement, apply to the authority specified in section 9 for an amendment in license for the purpose of specifying such business therein and such amendment shall be made by the.....
List Judgments citing this sectionKolkata Municipal Corporation Act, 1980 Complete Act
State: West Bengal
Year: 1980
..... (7) "building of the warehouse class" means a building, the whole or a substantial part of which is used, or intended to be used, as a warehouse, factory, manufactory, brewery, or distillery, or for any similar purpose, which is neither a "domestic building" nor a "public building" as defined in this section, and includes a hut used or intended to be used for any of the purposes mentioned in this clause; (8) "bustee" means an area containing land not less than seven hundred square metres in area occupied by or for the purposes of any collection of huts or other structures used or intended to be used for human habitation. Explanation.-If any question arises as to whether any particular area is or is not a bustee, the Corporation shall decide the question and its decision shall be final; (9) "Kolkata" means the area described in Schedule I; 3 Clause (10) omitted by s. 2 of the Calcutta Municipal Corporation (Amendment) Act, 1996 (West Ben. Act VI of 1996) (with retrospective effect from 4.12.1995), which was earlier as under: '(10) "candidate" in section 75 and in Schedule III means a person who has been nominated as a candidate at any election of a Councillor or who claims.....
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