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Karnataka Value Added Tax (Amendment) Act, 2009 Preamble

Title: Karnataka Value Added Tax (Amendment) Act, 2009

State: Karnataka

Year: 2009

THE KARNATAKA VALUE ADDED TAX (AMENDMENT) ACT, 2009 [KARNATAKA ACT No. 5 OF 2009] PREAMBLE An Act further to amend the Karnataka Value Added Tax Act, 2003. Whereas it is expedient further to amend the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004) for the purposes hereinafter appearing; Be it enacted by the Karnataka State Legislature in the sixtieth year of the Republic of India, as follows.-

Value Added Tax Act, 2003 Preamble 1

Title: Value Added Tax Act, 2003

State: Karnataka

Year: 2003

THE KARNATAKA VALUE ADDED TAX ACT, 20031 [Act, No. 32 of 2004] [15th December, 2004] An Act to provide for further levy of tax on the purchase or sale of goods in the State of Karnataka. Be it enacted by the Karnataka State Legislature in Fifty-fourth year of the Republic of India, as follows:- ________________________ 1. First published in the Karnataka Gazette Extraordinary on the twenty third day of December 2004.

Karnataka Value Added Tax Act, 2003 Preamble 1

Title: Karnataka Value Added Tax Act, 2003

State: Karnataka

Year: 2003

THE KARNATAKA VALUE ADDED TAX ACT, 2003 [Act, No. 32 of 2004] PREAMBLE An Act to provide for further levy of tax on the purchase or sale of goods in the State of Karnataka. Be it enacted by the Karnataka State Legislature in Fifty-fourth year of the Republic of India, as follows:-

Karnataka Value Added Tax (Amendment) Act, 2009 Complete Act

Title: Karnataka Value Added Tax (Amendment) Act, 2009

State: Karnataka

Year: 2009

Preamble - Karnataka Value Added Tax (Amendment) Act, 2009 Section 1 - Short title and commencement Section 2 - Amendment of section 2 Section 3 - Amendment of section 11 Section 4 - Amendment of section 19 Section 5 - Amendment of section 23 Section 6 - Amendment of section 27 Section 7 - Amendment of section 31 Section 8 - Amendment of section 35 Section 9 - Amendment of section 52 Section 10 - Amendment of section 53 Section 11 - Amendment of section 62 Section 12 - Amendment of section 64 Section 13 - Amendment of section 74 Section 14 - Amendment of Section 77

Value Added Tax Act, 2003 Complete Act

Title: Value Added Tax Act, 2003

State: Karnataka

Year: 2003

.....32 - Period of retention of accounts Section 33 - Electronic records Section 34 - Requirement to provide documents and information Chapter 5 Section 35 - Returns Section 36 - Interest in case of failure to furnish returns or to pay tax declared on returns or other amounts payable Section 37 - Rate of interest Section 38 - Assessment of tax Section 39 - Re-assessment of tax Section 40 - Period of limitation for assessment Section 41 - Power of rectification of assessment or re-assessment in certain cases Section 42 - Payment and recovery of tax, penalties, interest and other amounts Section 43 - Duties of Receivers Section 44 - Special provisions relating to companies Section 45 - Recovery of tax, penalty, or any other amount, from certain other persons Section 46 - Tax payable on transfer of business, assessment of legal representatives, etc. Section 47 - Payment and disbursement of amounts wrongly collected by dealer as tax Section 48 - Tax to be first charge on property Section 49 - Period of limitation for recovery of tax Section 50 - Payment of interest on refunds Section 51 - Power to withhold refund in certain cases Section 52 - Production and.....

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.....

The Maharashtra Value Added Tax Act, 2002 Complete Act

State: Maharashtra

Year: 2002

.....Purpose Act, 1985 and (v) The Maharashtra Sales Tax on the Transfer of Property in goods involved in the execution of Works Contract (Re-enacted) Act, 1989. each of them as amended from time to time, and includes enactments which have validated anything done or omitted to be done under any of the above mentioned laws; (12) "goods" means every kind of moveable property not being newspapers, actionable claims, money, stocks, shares, securities or lottery tickets and includes live stocks, growing crops, grass, and trees and plants including the produce thereof including property in such goods attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale; (13) "importer" means a dealer who brings any goods into the State or to whom any goods are dispatched from any place outside the State; (14) "legal representative" shall have the meaning assigned to it in clause (11) of section 2 of the Code of Civil Procedure, 1908; (15) "manufacture" with all its grammatical variations and cognate expressions includes producing, making, extracting, altering, ornamenting, finishing or otherwise processing, treating or.....

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.....

Tamil Nadu (Added Territories) Extension of Laws (No.2) Act (Xxxix of 1961) Complete Act

State: Tamil Nadu

Year: 1961

.....Legislature has power to make laws for the State is hereby extended to, and shall be in force in the added territories. 4. Amendment of certain enactments " The enactments specified in the Second Schedule in so far as they apply to, and are in force in, the added territories, are hereby amended to the extent and in the manner mentioned in the fourth column thereof. 5. Construction of reference to laws not in force in the added territories " Any reference in any enactment specified in the First Scheduled to a law which is not in force in the added territories shall, in relation to those territories, be constructed as a reference to the corresponding law, if any, in force in those territories. (2) Any reference in any existing law, which continues to be in force in the added territories after the date of commencement of this Act, to any law repeated by section 7 shall in relation to those territories, be constructed as a reference to the enactment specified in the First Scheduled corresponding to the law so repealed. 6. Construction of reference to authorities where new authorities have been constituted " Any reference, by whatever form of words, in any existing law to.....

Tamil Nadu (Added Territories) Extension of Laws Act (Ix of 1961) Complete Act

State: Tamil Nadu

Year: 1961

.....or rule; (c) the expression "registered dealer" means a dealer registered or deemed to have been registered under the Madras General Sales Tax Act. 1959 (Madras Act I of 1959) and includes a retail dealer registered or deemed to have been registered under the Madras Sales of Motors Spirit Taxation Act, 1939 (Madras Act VI of 1939). 3. Extension of Madras Acts VI of 1939, X of 1939 and 1 of 1959 to the added territory.- The Madras Sales of Motors Spirit Taxation Act. 1939 (Madras Act VI of 1939), the Madras Entertainments Tax Act, 1939 (Madras Act X of 1939) and the Madras General Sales Tax Act, 1959 (Madras Act I of 1959). and any rules, by-law, order, notification or other instrument having the force of law made thereunder (hereinafter referred to as the Madras Law) and in force on the date of the commencement of this Act in the State of Madras except in the added territory are hereby extended to, and shall be in force in, the added territory. 4. Repeal of corresponding laws.- If, immediately before the date of the commencement of this Act. There is in force in the added territory any law corresponding to the Madras Law whether such corresponding law is in force by.....