Bare Act Search Results

Karnataka Sales Tax Act, 1957 Schedule II

Title: Second Schedule

State: Karnataka

Year: 1957

.....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 complexion, skin, hair or teeth and includes deodrants and perfumes. Explanation VII.--Where tax has been levied in respect of goods mentioned in serial numbers 8(i) of Part F, 14 [and 5 of Part D] such goods taken out from containers and sold loose shall not be liable to tax under section 5 and the burden of proving that tax has been paid on the goods in question shall be on the dealer. 61 [Explanation VII A.--x x x]. 39 [Explanation VIII.--Where tax has been levied under this Act in respect of raw silk referred to in Sl. No. 7 of the Third Schedule, and out of such raw silk, silk yarn is manufactured, no tax shall be levied on such silk yarn to the extent it is manufactured out of such raw silk.]. 62 [Explanation VIII A.--x x.....

Medicinal and Toilet Preparations Excise Duties Act, 1955 Part I

Title: Preliminary

State: Central

Year: 1955

..... 1[(aa) "coca derivative" means-- (i) crude cocaine, that is, any extract of coca leaf which can be used, directly or indirectly, for the manufacture of cocaine; (ii) ecgonine that is, laevo-ecgonine having the chemical formula C9p5NO3p0, and all the derivatives of laevo-ecgonine from which it can be recovered; and (iii) cocaine, that is, methyl-benzoyl-laevo-ecgonine having the chemical formula C17p1NO4, and its salts: (ab) "coca leaf" means-- (i) the leaf and young twigs of any coca plant, that is of Erythroxylon coca(Lamk) and the Erythroxylon novo-granatense (Hiern) and their varieties, and of any other species of this genus which the Central Government may, by notification in the Official Gazette, declare to be coca plants for the purposes of this Act; and (ii) any mixture thereof, with or without neutral materials;] (b) "collecting Government" means the Central Government or, as the case may be, the State Government which is entitled to collect the duties levied under this Act; 1[bb) derivative of opium" means-- (i) medicinal opium, that is, opium which has undergone the processes necessary to adapt it for medicinal use; (ii) prepared opium, that.....

Medicinal and Toilet Preparations Excise Duties Act, 1955 Section 2

Title: Definitions

State: Central

Year: 1955

..... 1[(aa) "coca derivative" means-- (i) crude cocaine, that is, any extract of coca leaf which can be used, directly or indirectly, for the manufacture of cocaine; (ii) ecgonine that is, laevo-ecgonine having the chemical formula C9p5NO3p0, and all the derivatives of laevo-ecgonine from which it can be recovered; and (iii) cocaine, that is, methyl-benzoyl-laevo-ecgonine having the chemical formula C17p1NO4, and its salts: (ab) "coca leaf" means-- (i) the leaf and young twigs of any coca plant, that is of Erythroxylon coca(Lamk) and the Erythroxylon novo-granatense (Hiern) and their varieties, and of any other species of this genus which the Central Government may, by notification in the Official Gazette, declare to be coca plants for the purposes of this Act; and (ii) any mixture thereof, with or without neutral materials;] (b) "collecting Government" means the Central Government or, as the case may be, the State Government which is entitled to collect the duties levied under this Act; 1[bb) derivative of opium" means-- (i) medicinal opium, that is, opium which has undergone the processes necessary to adapt it for medicinal use; (ii) prepared opium, that.....

Medicinal and Toilet Preparations (Excise Duties) Act, 1955 Complete Act

State: Central

Year: 1955

.....C2H50H; 1[(aa) "coca derivative" means- (i) crude cocaine, that is, any extract of coca leaf which can be used, directly or indirectly, for the manufacture of cocaine; (ii) ecgonine that is, laevo-eegonine having the chemical formula C9H 15NO3H20, and all the derivatives of laevo-eegonine from which it can be recovered; and (iii) cocaine, that is, methyl-benzoyl-laevo-ecgonine having the chemical formula C17H21N04, and its salts : (ab) "coca leaf" means- (i) the leaf and young twigs of any coca plant, that is of Erythroxylon coca (Lamk) and the Erythroxylon novo-granatense (Hiern) and their varieties, and of any other species of this genus which the Central Government may, by notification in the Official Gazette, declare to be coca plants for the purposes of this Act; and (ii) any mixture thereof, with or without neutral materials.] (b) "collecting Government" means the Central Government or, as the case may be, the State Government which is entitled to collect the duties levied under this Act; 2[(bb) derivative of opium" means- (i) medicinal opium, that is, opium which has undergone the processes necessary to adapt it for medicinal use; (ii) prepared opium, that is, any product.....

The 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.....

The Orissa Prohibition Act, 1956 Complete Act

State: Orissa

Year: 1956

.....for Report of the Select Committee, see ibid, dated the 14th September, 1956.] PREAMBLE An Act to introduce and extend the prohibition of the manufacture, sale and consumption of intoxicating liquors in the drugs in the State of Orissa Whereas it is expedient as early as possible to bring about and extend the prohibition, except in respect of sacramental, medicinal, scientific, Industrial and such like purposes, of the production, manufacture, possession, export, import, transport, purchase, sale and consumption of intoxicating liquors and drugs in the State of Orissa; It is hereby enacted by the Legislature of the State of Orissa in the Seventh Year of the Republic of India as follows: Section 1 - Short title, extent and commencement (1) This Act may be called the Orissa Prohibition Act, 1956. (2) It extends to the whole of the State of Orissa. (3) Sections 1 and 3 shall come into force at once and the remaining provisions of this Act shall come into force in respect of such of the intoxicating liquors and drugs and in such area or areas and on such date or dates as the State Government may, by notification, appoint. Section 2 - Repeal (1) From the date on which the.....

The Pondicherry General Sales Tax Act, 1967 Complete Act

State: Pondicherry

Year: 1967

.....(g) re-lettered as clause (e) by Act 13 of 1971, section 2, with effect from 23-7-1971. (f) "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 or concern; The original clauses (e) and (f) were respectively re-lettered as clauses (f) and (g) and the original clause (g) re-lettered as ˜clause' (e) by Act 13 of 1971, section 2, with effect from 23-7-1971. (g) "casual trader" means a person who has, whether as principal, agent, or in any other capacity, occasional transactions of a business nature involving the buying, selling supplying or distributing of goods in the Union territory, whether for cash, or for deferred payment, or for commission, remuneration or other valuable consideration and who does not reside or has no fixed place of business.....

The 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,.....