Bare Act Search Results

Central Sales Tax Act, 1956 Section 15

Title: Restrictions and Conditions in Regard to Tax on Sales or Purchases of Declared Goods Within a State

State: Central

Year: 1956

.....purchase of paddy referred to in sub-clause (i) of clause (i) of section 14 is leviable under the law and the rice procured out to such paddy is exported out of India, then, for the purposes of sub-section (3) of section 5, the paddy and rice shall be treated as a single commodity;] (c) each of pulses referred to in clause (via) of section 14, whether whole or separated, and whether with or without husk, shall be treated as a single commodity for the purposes of levy of tax under that law.] ________________________ 1. Substituted by Act 31 of 1958, section 11, for section 15 w.e.f. 1-10-1958. 2. Substituted by Act 25 of 1975, section 38, for "three per cent." w.e.f. 1-7-1975. 3. The words "and such tax shall not be levied at more than one state;" omitted by the the Finance Act, 2002 w.e.f. 13-05-2002. 4. Substituted by Act 61 of 1972, section 12, for "the tax so levied" w.e.f. 1-4-1973. 5. Substituted by Act 61 of 1972, section 12, for "shall be refunded to such person" w.e.f. 1-4-1973. 6. Inserted by Act 103 of 1976, section 8 w.e.f. 7-9-1976. 7. Inserted by Act 33 of 1996, section 87 w.e.f. 28-9-1996.

Punjab General Sales Tax Act, 1948 [Repealed] Section 11AA

Title: Review of Certain Assessments Etc. of Tax on Declared Goods

State: Central

Year: 1948

.....or reassessment sought to be reviewed and if he does so, the assessing authority shall not review such assessment or re-assessment under this section. (3) No order shall made under this section against any dealer without giving such dealer a reasonable opportunity of being heard. (4) Notwithstanding anything contained in any judgement, decree or order of any court or other authority to the contrary but subject to the provisions of the foregoing sub-sections any assessment, re-assessment, levy or collection of any tax in respect of declared goods made or purporting to have been made, any action or thing taken or done or purporting to have been taken or done in relation to such assessment, re-assessment, levy or collection, under the provisions of this Act before the extension of the Punjab General Sales Tax (Amendment and Validation ) Act, 1967, to the Union Territory, of Chandigarh, shall be as valid and effective as if such assessment, reassessment, levy or collection or action or thing had been made, taken or done under this Act as amended by the Punjab General Sales Tax (Amendment and Validation) Act, 1967, as extended to Union Territory, of Chandigarh.

The Maharashtra Sales Tax on the Transfer of Property in Goods Involved in the Execution of Works Contracts (Reenacted) Act, 1989 Complete Act

State: Maharashtra

Year: 1989

.....Sales Tax Act, 1959 and sold in the same form in which they were purchased; or without doing anything to them which amounts to or results in any manufacture. (B) The tax shall be levied at the following rates, namely; (i) in respect of declared goods, whether used in the same form or otherwise, the rate of tax shall be four paise in a rupee of the turnover of sales of such goods; (ii) in respect of goods specified in the Schedule, if they are manufactured, produced or constructed, and supplied in such form or used in the execution of words contract then, subject to sub-clause (i) tax shall be levied at the rate set out against each of them in column (3) of the said Schedule; (iii) in respect of goods other then those covered by sub-clauses (i) and (ii), the rate of tax shall be fifteen paise in a rupee- on the turnover of sales of such goods.] '[(2) ***] 1.Sub-section (2) was deleted by Mah. 21 of 1998, S. 26(a), w.e.f. 1.5.1998, Prior to its substitution (3) In order to ensure the compliance with the restriction contained in section 15 of the Central Tax Act, 1956 (LXXIV of 1956), that the tax shall not be-levied on the sales and purchases of declared goods at more than one.....

Karnataka Sales Tax Act, 1957 Section 5

Title: Levy of Tax on Sale or Purchase of Goods

State: Karnataka

Year: 1957

.....dealer, at every point of sale at the rate of four percent on the taxable turnover in each year relating to such goods: Provided where the own manufactured silk fabrics are sold to a dealer liable to tax under this Act, the sale of such silk fabrics shall not be deemed to be a sale by a dealer liable to tax under this Act.] Explanation.--For the purpose of this sub-section and sub-section (8) of section 17, "silk fabrics" means 8 [silk fabrics in which the proportion of silk is sixty percent or more by weight of the total fibre content] but excluding any cloth on which a duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957), has been levied.] 9 [(1-D x x x ] 10 [(2) Notwithstanding anything contained in sub-section (5), 1 [every dealer,] shall, whatever be the quantum of his total turnover, be liable to pay tax at the rate specified in this Act, 11 [on the sale of any goods which he has purchased in the course of inter-State trade or commerce in respect of which the concessional rate of tax under clause (b) of sub-section (1) of section 8 of the Central Sales Tax Act, 1956, has been levied.]] (3) Notwithstanding.....

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.....

Multimodal Transportation of Goods Act, 1993 Complete Act

Title: Multimodal Transportation of Goods Act, 1993

State: Central

Year: 1993

.....transport operator to limit liability Section19 - Limit of liability of multimodal transport operator for total loss of goods Section20 - Notice of loss of or damage to goods Chapter 5 Section21 - Special provision for dangerous goods Section22 - Right of multimodal transport operator to have lien on goods and documents Section23 - General average Section24 - Limitation on action Section25 - Jurisdiction for instituting action Section26 - Arbitration Section27 - Delegation of power Section28 - Multimodal transport contract to be made in accordance with this Act Section29 - Act to override other enactments Section30 - Power to make rules Section31 - Amendment of certain enactments Section32 - Repeal and savings Schedule1 - THE SCHEDULE

Multimodal Transportation of Goods Act, 1993 Section 14

Title: Limits of Liability when the Nature and Value of the Consignment Have Not Been Declared and Stage of Transport Where Loss or Damage Occurred is Not Known

State: Central

Year: 1993

.....in sub-section (1), if the multimodal transportation does not, according to the multimodal transport contract, include carriage of goods by sea or by inland waterways, the liability of the multimodal transport operator shall be limited to an amount not exceeding 8.33 Special Drawing Rights per kilogram of the gross weight of the goods lost or damaged. ___________________ 1. Substituted by The Multimodal Transportation Of Goods (Amendment) Act, 2000 (Act No. 44 of 2000) w.e.f. 05.12.2000. Prior to substitution it read as under : "Explanation.--For the purposes of this sub-section, where a container, pallet or similar article of transport is loaded with more than one package or unit, the packages or units enumerated in the multimodal transport document, as packed in such container, pallet or similar article of transport shall be deemed as packages or units."

Geographical Indications of Goods (Registration and Protection) Act, 1999 Complete Act

Title: Geographical Indications of Goods (Registration and Protection) Act, 1999

State: Central

Year: 1999

.....of validity Section73 - Groundless threats of legal proceedings Section74 - Address for service Section75 - Trade usages, etc., to be taken into consideration Section76 - Agents Section77 - Indexes Section78 - Documents open to public inspection Section79 - Reports of Registrar to be placed before Parliament Section80 - Fees and surcharge Section81 - Savings in respect of certain matters in Chapter VIII Section82 - Declarations as to title of geographical indication not registrable under the Registration Act, 1908 Section83 - Government to be bound Section84 - Special provisions relating to applications for registration from citizens of convention countries Section85 - Provision as to reciprocity Section86 - Powers of Central Government to remove difficulties Section87 - Power to make rules

Goa, Daman and Diu Mining Concessions (Abolition and Declaration as Mining Leases) Act, 1987 Complete Act

Title: Goa, Daman and Diu Mining Concessions (Abolition and Declaration as Mining Leases) Act, 1987

State: Central

Year: 1987

.....made to the Commissioner Section11 - Liability of Central Government to end on payment of claim Section12 - Disputes how to be dealt with Section13 - Undisbursed or unclaimed amount to be deposited to the general revenue account Chapter V Section14 - Amendment of Act 67 of 1957 Section15 - Penalties Section16 - Offences by companies Section17 - Protection of action taken in good faith Section18 - Delegation of powers Section19 - Declaration as to the policy of the State Section20 - Power to make rules Section21 - Power to remove difficulties Section22 - Validation ScheduleI - DETAILS OR MINING CONCESSIONS ABOLISHED AND DECLARED AS MINING LEASES ON AND FROM THE APPOINTED DAY ScheduleII - DETAILS OF MINING CONCESSIONS ABOLISHED AND DECLARED AS MINING LEASES ON AND FROM A DATE SUBSEQUENT TO THE APPOINTED DAY

Goa, Daman and Diu Mining Concessions (Abolition and Declaration as Mining Leases) Act, 1987 Preamble 1

Title: Goa, Daman and Diu Mining Concessions (Abolition and Declaration as Mining Leases) Act, 1987

State: Central

Year: 1987

THE GOA, DAMAN AND DIU MINING CONCESSIONS (ABOLITION AND DECLARATION AS MINING LEASES) ACT, 1987 [Act, No.16 of 1987] [23rd May, 1987] PREAMBLE An Act to provide for the abolition of the mining concessions in operation in the Union territory of Goa, Daman and Diu and specified in the First and the Second Schedules, and for the declaration of such mining concessions as mining leases under the Mines and Minerals (Regulation and Development) Act, 1957 with a view to the regulation of the mines to which such concessions relate and for the development of minerals under the control of the Union and for matters connected therewith or incidental thereto. Whereas certain mining concessions have been granted in perpetuity under the former Portuguese Mining Laws (Decree of 20th day of September, 1906) in the territories now included in the Union territory of Goa, Daman and Diu by the former Portuguese Government and by the Government of Goa, Daman and Diu: And whereas the aforesaid mining laws have ceased to be in force and doubts have been expressed as to whether such mining concessions are mining leases within the meaning of the Mines and Minerals (Regulation and Development).....