Bare Act Search Results

Karnataka Sales Tax Act, 1957 Schedule IV

Title: Fourth Schedule

State: Karnataka

Year: 1957

.....scrap in all forms including steel skull turnings and borings,- (i) Purchase by a dealer for use by him in the manufacture of other goods in the State; and Purchase by the last dealer in the State liable to tax under this Act. Four percent. (ii) in other cases Sale by the first or earliest of the successive dealers in the State liable to tax under this Act. Four percent.] 9 [3. Hides and skins, whether in a raw or dressed state. Purchase by the last dealer in the State liable to tax under this Act. 10 [Four percent.]] 4. Jute, that is to say, the fibre extracted from plants belonging to the species corchorus capsularis and corchorus olitorious and the fibre known as mesta or bimli extracted from plants of the species 5 [Hibiscus cannapinus and Hibiscus sabdariffa-Varaltissima and the fibre known as Sun or Sunnhemp extracted from plants of the species Crota- laria juncea], whether baled or otherwise. Sale by the first or earliest of successive dealers in the State liable to tax under, this Act. 11 [Four percent.] .....

Central Sales Tax Act, 1956 Complete Act

State: Central

Year: 1956

.....such State with respect to the place or places of business situate within its territory; 1[(aa) "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 gain or 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; (ab) "crossing the customs frontiers of India" means crossing the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities. Explanation : For the purposes of this clause, "customs station" and "customs authorities", shall have the same meanings as in the Customs Act, 1962 (52 of 1962)]; '[(b) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash or for deferred payment, or for commission,.....

The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1988 Complete Act

State: Chattisgarh

Year: 1988

.....to omission it read as under: '(bb) "Incidental goods" means goods other than raw material and packing material for use by a dealer in the manufacture or processing of goods or in mining or in the generation or distribution of electricity or any other form of power.'] (bb) incidental goods [omitted w.e.f. 1.4.95] (c) law relating to local authority means [Substituted for 'the Cantonment Board Act' by Entry Tax (Amendment) Act. 1976 w.e.f. 1.9.76.] [the Cantonment Act], 1924 (No. 2 of 1924), the Bhopal State Town Area Committee Act. 1954 (No. 25 of 1954), the Chhattisgarh Municipal Corporation Act, 1956 (No. 23 of 1956), the Chhattisgarh Municipalities Act, 1961 (No. 37 of 1961), the Chhattisgarh Panchayats Act, 1962 (No. 7 of 1962) or the Chhattisgarh Nagar Tatha Gram Nivesh Adhiniyam. 1973 (No. 23 of 1973) as the case may be; (d) Local area means the area comprised within the limits of a local authority; (e) Local authority means an authority constituted under a law relating to local authority but shall not include a Janapada Panchayat, a Zila Panchayat, a Mandal Panchayat or such other local authority as the State Government may, by notification, specify; (f).....

The Orissa Taxation (on Goods Carried by Roads or Inland Waterways) Act, 1968 Complete Act

State: Orissa

Year: 1968

.....whether baled or otherwise; (9) " Kendu leaves" means leaves plucked from kendu trees (diospyros melanoxylon) and made fit for use for the manufacture of Biris; (10) "Maund" means forty standard seers of eighty to as each; (11) "Minerals and mineral-ores" means the minerals and mineral ores specified in Schedule II; (12) "Motor Vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; (13) "New Industry" means an industry which starts production in Orissa after the 1st day of April 1958 or an existing industry expanding its production after the said date by at least one-third of its installed capacity; (14) "Prescribed" means prescribed by rules made under this Act; (15) "Registered Dealer" means a dealer regi stered under this Act; (16) "Trolley" means a truck running on rails other than those operated by the Indian Railways; and (17) "Year" means the financial year. 3. Liability to tax. Subject to the provisions of this Act, there Liability to shall be levied a tax on.....

The Orissa Value Added Tax (Amendment) Act, 2005 Complete Act

State: Orissa

Year: 2005

.....following sub-section shall be substituted, namely:- "(1) Any dealer or person, - (a) who intends to establish a business for the purpose of manufacturing or processing of taxable goods of value exceeding rupees one lakh per year for sale, or (b) whose gross turnover during a period not exceeding twelve months exceeds ten thousand rupees, may, notwithstanding that he is not liable to pay tax under section 10, apply in the prescribed form and manner to the registering authority for registration: 1 of 1956. Orissaa Act 2 of 1963. Provided that for the purpose of clause (b) the limit regarding the amount of gross turnover as aforesaid shall not apply in case of a company registered under the Companies Act, 1956, a Society registered under the Orissa Co-operative Societies Act, 1962 or a Department of Government: Provided further that for the purposes of this sub-section, the dealer or person, as the case may be, shall have to furnish such evidence as may be required by the registering authority in support of his business or as the case may be, in support of his intention to establish a business for manufacturing or processing of taxable goods for sale". Amendment of.....

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.....

Central Sales Tax Act, 1956 Chapter IV

Title: Goods of Special Importance in Inter-state Trade or Commerce

State: Central

Year: 1956

.....that the words "but excluding charcoal" shall be omitted;] (ii) cotton, that is to say all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise, but not including cotton waste; 4[(iia) cotton fabrics covered under heading Nos. 52.05, 52.06, 52.07, 52.08, 52.09, 52.10, 52.11, 52.12, 58.01, 58.02, 58.03, 58.04, 58.05, 5[58.06,], 59.01, 59.03, 59.05, 59.06, and 60.01 of the Schedule to the Central Exercise Tariff Act, 1985 (5 of 1986);] 6[(iib) cotton yarn, but not including cotton yarn waste;] 7[(iic) crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand), whatever their composition, whether obtained from normal or condensation oil-deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any to the following processes:-- (1) decantation; (2) de-salting; (3) dehydration; (4) stabilisation in order to normalise the vapour pressure; (5) elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain.....

Central Sales Tax Act, 1956 Section 14

Title: Certain Goods to Be of Special Importance in Inter-state Trade or Commerce

State: Central

Year: 1956

.....that the words "but excluding charcoal" shall be omitted;] (ii) cotton, that is to say all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise, but not including cotton waste; 4[(iia) cotton fabrics covered under heading Nos. 52.05, 52.06, 52.07, 52.08, 52.09, 52.10, 52.11, 52.12, 58.01, 58.02, 58.03, 58.04, 58.05, 5[58.06,], 59.01, 59.03, 59.05, 59.06, and 60.01 of the Schedule to the Central Exercise Tariff Act, 1985 (5 of 1986);] 6[(iib) cotton yarn, but not including cotton yarn waste;] 7[(iic) crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand), whatever their composition, whether obtained from normal or condensation oil-deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any to the following processes:-- (1) decantation; (2) de-salting; (3) dehydration; (4) stabilisation in order to normalise the vapour pressure; (5) elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain.....

The Tripura Purchase Tax Act, 1990 Complete Act

State: Tripura

Year: 1990

.....in the subject or context - ( 1) "Tribunal" means the Tribunal constituted under this Act. (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 or manufacture, adventure or concern is carried on with the motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern ; and Explanation :- (1) The Central Government or the State Government or any Local authority which, whether or not in the course of business, buys taxable goods in the State shall be deemed to be a dealer for the purpose of this Act. Explanation :- (2) A Society, Club or an Association which, whether or not in the course of business, buys taxable goods in the State from its members shall be deemed to be a dealer for the purpose of this Act. Explanation :- (3) The manager or agent of a dealer who resides outside the State and buys taxable goods in the State shall in respect of goods so bought be deemed to be a dealer for the purpose of this Act. (5)"Declared goods" means goods declared under section 14 of the Central.....

West Bengal Jute (Control of Prices) Act, 1950 Complete Act

State: West Bengal

Year: 1950

.....person or persons at a price not exceeding the maximum price fixed therefor under section 3 and the person so directed shall comply with the order. Section 6 Power to require information, etc The State Government or any officer authorised in this behalf by the State Government may, with a view to securing compliance with this Act, - (a) require any person to give any information in his possession with respect to any business in jute carried on by that or any other person; (b) inspect or cause to be inspected any books or other documents belonging to or under the control of any person relating to any business in jute; (c) enter and search, or authorise any person to enter and search, any premises, and seize, or authorise any person to seize, any pucca bales or surplus raw jute in respect of which he has reason to believe that a contravention of this Act has been committed. Section 7 Evasion No person shall, with intent to evade any provision of this Act, refuse to give any information lawfully demanded from him under section 6, or conceal, destroy, mutilate or deface any books or document. Section 8 Penalties Whoever contravenes any of the provisions of this Act or.....