Bare Act Search Results

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

State: Orissa

Year: 2005

.....Governor on the 9th September, 2005 is hereby published for general information. ORISSA ACT 11 OF 2005 THE ORISSA VALUE ADDED TAX (AMENDMENT) ACT, 2005 AN ACT TO AMEND THE ORISSA VALUE ADDED TAX ACT, 2004. Be it enacted by the Legislature of the State of Orissa in the Fifty-sixth Year of the Republic of India as follows: - Short title and commencement. 1. (1) This Act may be called the Orissa Value Added Tax (Amendment) Act, 2005. (2) It shall be deemed to have been come into force on the 1st day of July, 2005. Amendment of section 10 Orissa Act 4 of 2005 2. In the Orissa Value Added Tax Act, 2004 (hereinafter referred to as the principal Act), in section 10, in sub-section(4), in clause(d), for the letters and figure "Rs.2,00,000", the letters and figure "Rs.3,00,000" shall be substituted. Amendment of section 14 3. In the principal Act, in section 14, in sub-section (1), the following provisos shall be added, namely :- "Provided that a registered dealer of any particular class or category, as the Government may, by notification, specify, who may, at his option, pay in lieu of tax payable by him under this sub-section, tax at the rate specified in.....

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.....

The Himachal Pradesh Value Added Tax Act, 2005 Complete Act

State: Himachal

Year: 2005

THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 [Act No. 12 of 2005] PREAMBLE An Act to re-enact the law to provide for the levy of a value added tax on the sales or purchases of goods in the State of Himachal Pradesh and for certain other matters connected therewith. BE it enacted by the Legislative Assembly of Himachal Pradesh in the Fifty-sixth Year of the Republic of India, as follows: - Chapter I - PRELIMINARY Section 1 - Short title and commencement (1) This Act may be called the Himachal Pradesh Value Added Tax Act, 2005. (2) It shall come into force from such date as the Government may, by notification, appoint. Section 2 - Definitions In this Act, unless there is anything repugnant in the subject or context, -- (a) "Act" means the Himachal Pradesh Value Added Tax Act, 2005. (b) "Assessing Authority" means any person appointed by the State Government under sub-section (2) of section 3 to make any assessment under this Act; (c) "business" includes, - (i) any trade, commerce, manufacture, any adventure or concern, in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture,.....

The Mizoram Value Added Tax Act, 2005 Complete Act

State: Mizoram

Year: 2005

.....material or for the execution of works contract; (18) "Joint Commissioner" means any persons appointed to be a Joint Commissioner under this Act; (19) "manufacture" with its grammatical variations and cognate expressions means producing, making, extracting, altering, ornamenting, finishing, assembling or otherwise processing, treating or adapting any goods and includes printing, but does not include any such process or mode of manufacture; (20) "output tax" in relation to any period means the tax payable by a dealer under this Act in respect of any sale or purchase of goods by that dealer during that period in the course of his business; (21) "person" includes - (a) an individual; (b) a joint family; (c) a company; (d) a firm; (e) an association of persons or a body of individual; whether incorporated or not; (f) the Central Government or the Government of Mizoram or the Government of any other State or Union Territory in India; (g) a local authority; (22) "place of business" means any place where a dealer carries on the business and includes- (a) any warehouse, go-down, or other place where a dealer stores or processes his goods; (b) any place.....

Finance Act 2005 Chapter 4

Title: Indirect Taxes

State: Central

Year: 2005

.....produced or manufactured in India" means the excise duty for the time being in force which would be leviable on a like article if produced or manufactured in India or, if a like article is not so produced or manufactured, which would be leviable on the class or description of articles to which the imported article belongs, and where such duty is leviable at different rates, the highest duty. (2) For the purpose of calculating under sub-sections (1) and (3), the additional duty on any imported article, where such duty is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962(52 of 1962), be the aggregate of-- (i) the value of the imported article determined under sub-section (1) of section 14 or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and (ii) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962(52 of 1962), and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include-- (a).....

Finance Act 2005 Section 87

Title: Amendment of Chapter 15 of First Schedule

State: Central

Year: 2005

.....that is to say, any one or more of the processes, namely, treatment of crude oil with an alkali, bleaching and deodorisation, shall amount to 'manufacture'." (2) Any action taken or anything done or purported to have been taken or done at any time during the period commencing on and from the 1st day of March, 1986 and ending with the 28th day of February, 2005 (both days inclusive) (hereafter in this section referred to as the said period) under the Central Excise Tariff Act, shall be deemed to be, and to have always been, for all purposes, as validly and effectively taken or done as if the amendment made by sub-section (1) had been in force at all material times and, accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority-- (a) all duties of excise levied, assessed or collected during the said period on any excisable goods under the Central Excise Act, shall be deemed to be and shall be deemed always to have been, as validly levied, assessed or collected as if the amendment made by sub-section (1) had been in force at all material times; (b) no suit or other proceeding shall be instituted, maintained or.....

Finance Act 2005 Schedule 8

Title: Eighth Schedule

State: Central

Year: 2005

.....that is to say, any one or more of the processes, namely, treatment of crude oil with an alkali, bleaching and deodorisation, shall amount to 'manufacture'."; (2) in Chapter 17, for the entry in column (4) occurring against all the tariff items of heading 1703, the entry "Rs. 1,000 per tonne" shall be substituted; (3) in Chapter 22, in tariff item 2201 90 90, for the entry in column (4), the entry "16%" shall be substituted; (4) in Chapter 25, in tariff item 2523 10 00, for the entry in column (4), the entry "Rs. 350 per tonne" shall be substituted; (5) in Chapter 27,-- (i) for the entry in column (4) occurring against all tariff items of sub-heading 2710 11, the entry "16% plus Rs. 15.00 per litre" shall be substituted; (ii) in tariff item 2710 19 30, for the entry in column (4), the entry "16% p/us Rs. 5.00 per litre" shall be substituted; (iii) in tariff item 2710 19 40, for the entry in column (4), the entry "16% plus Rs. 5.00 per litre" shall be substituted; (5A) in Chapter 51, in Note 3, for "5109", substitute "5109 or 5110, dyeing"; (5B) in Chapter 52, in Note 2, for "5205 and 5206", substitute "5205, 5206 and 5207"; (5C) in Chapter 52, in Note 4, for.....

Finance Act 2005 Schedule 12

Title: Twelfth Schedule

State: Central

Year: 2005

.....--- Smoking mixtures for pipes and cigarettes kg. 45% 2403 10 31 ---- Other than paper rolled biris, manufactured without the aid of machine Tu Re. 1.00 per thousand 2403 10 39 ---- Other Tu Rs. 2.00 per thousand 2403 10 90 --- Other kg. 10% 2403 91 00 -- "Homogenised" or "reconstituted" tobacco kg. 10% 2403 99 10 --- Chewing tobacco kg. 10% 2403 99 20 --- Preparations containing chewing tobacco kg. 10% 2403 99 30 --- Jarda scented tobacco kg. 10% 2403 99 40 --- Snuff kg. 10% 2403 99 50 --- Preparations containing snuff kg. 10% 2403 99 60 --- Tobacco extracts and essence kg. 10% 2403 99 90 --- Other kg. 10% 2709 00 00 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE kg. Rs. 50 per tonne 5402 20 .....

Finance Act, 2005 Complete Act

State: Central

Year: 2005

FINANCE ACT, 2005 FINANCE ACT, 2005 18 of 2005 CHAPTER 1: PRELIMINARY: Section 1: Short title and commencement: (1) This Act may be called the Finance Act, 2005. (2) Save as otherwise provided in this Act, Sections 2 to 64 shall be deemed to have come into force on the 1st day of April, 2005. CHAPTER 2: RATES OF INCOME TAX: SECTION 2: Income tax: (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2005, income tax shall be charged at the rates special in Part I of the First Schedule and such tax as reduced by the debate of income tax calculated under Chapter VIII-A of the Income Tax Act, 1961 (43 of 1961) (hereinafter referred to as the Income Tax Act) shall be increased by a surcharge for purposes of the Union calculated in each case in the manner provided therein. (2) In the cases to which Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income exceeding five thousand rupees, in addition to total income, and the total income exceeds fifty thousand rupees, then, (a) the net agricultural income shall be taken into.....

Maharashtra Value Added Tax ,rules Complete Act

State: Maharashtra

Year: 2005

.....a registered dealer means - the total of all taxes payable by him in respect of all his places of business in the State under the Central Sales Tax Act, 1956 and the Act, or as the case may be, the Bombay Sales Tax Act, 1959, after adjustment of the amount of set-off or refund claimed by him, if any under the respective Act. For the purposes of this rule, the expression "previous year" includes the year ending on the 31 st March 2005. Explanation II." For the purposes of this rule, the first six monthly return shall be for the period starting on the appointed day or, as the case may be, 1 st April and ending on the 30 th September. The second six monthly return shall be for the period starting on the 1 st October and ending on the 31 st March. 18. Special provision for first and last return in certain cases and for dealers under the package scheme of incentives. " (1) Where a dealer has become liable to be registered under this Act, the first return to be furnished by him shall be for the period from the appointed day, 1 st April of the year, or as the case may be, from the date of event which makes him liable to pay tax to the end of the quarter containing the date of.....