Bare Act Search Results

Karnataka Sales Tax Act, 1957 Section 10

Title: Registration of Dealers, Commission Agents, Etc

State: Karnataka

Year: 1957

.....is not less than 2 [two lakh] rupees shall, and any other dealer may, get himself registered under this Act: 3 [Provided that every 4 [x x x] manufacturer, 5 [x x x] or dealer who brings any goods into the State or to whom any goods are despatched from any place outside the State shall get himself registered under this Act, if his total turnover is not less than one lakh rupees in any year;] (2) Not withstanding anything contained in sub-section (1),-- (i) every casual trader 6 [x x x]; (ii) every dealer registered under the Central Sales Tax Act, 1956 (Central Act 74 of 1956); (iii) every dealer residing outside the State but carrying on business in the State; 7 [(iii-a) every dealer in liquor and/or beer and every dealer in jewellery;] (iv) every manager or agent of a non-resident dealer; and (v) every commission agent, broker, del credere agent, auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal, shall get himself registered under this Act, irrespective of the quantum of his total turnover in such goods. 8 [(3) Every miller whether he is.....

The Assam Value Added Tax Act, 2003 Complete Act

State: Assam

Year: 2003

.....for carrying out the purposes of the Act; (11) "company" and "director" shall have the meanings respectively assigned to them in the Companies Act. 1956; (Central Act 1 of 1958) (12) "contractee" means any person for whom or for whose benefit a works contract is executed; (13) "contractor" means any person who executes a works contract and includes a sub-contractor; (14) "to cultivate personally" with all its grammatical variations and cognate expressions means to carry on any agricultural operation on one's own account,- (i) by one's own labour, or (ii) by the labour of one's family, or (iii) by servants on wages payable in cash or kind (but not in crop share), or by hired labour under one's personal supervision or the personal supervision of any member of one's family. Explanation I.- A widow or a minor, or a person who is subject to any physical or mental disability or is a serving member of the armed forces of the Union, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour. Explanation II.- In the case of a Hindu Undivided Family, land shall be deemed to be cultivated personally, if it is cultivated by.....

The Chhattisgarh Value Added Sales Tax Act, 2003 Complete Act

State: Chattisgarh

Year: 2003

.....into a new and different article so understood in commercial parlance having a distinct name, character use, but does not include such activity of manufacture as may be notified;. (o) "Place of business" means any place where a dealer purchases or sells any goods or stores goods or keeps documents or accounts of his purchases or sales or both and also includes- (i) the place of business of an agent where a dealer carries on business through an agent; (ii) any place or building whether any business is carried on therein or not, in which the person carrying on the business, keeps any of his books of accounts, documents, stocks or other things, relating to his business; (o) " Prescribed" means prescribed by rules made under this Act; (q) "Purchase price" shall comprise of - (i) the amount payable by a dealer as valuable consideration for the purchase of goods˜ simplicit or; Provided that where goods are purchased together with the packing material or container, then notwithstanding anything contained in this Act, the purchase price of such goods shall be inclusive of the price or cost or value of such packing material or container, whether such.....

Karnataka Sales Tax Act, 1957 Chapter I

Title: Preliminary

State: Karnataka

Year: 1957

.....Commissioner of Commercial Taxes] under section 3;] 9 [(f-1a) "body corporate" means a corporation, a company as defined under the Companies Act, 1956 (Central Act 1 of 1956) and a Company incorporated outside India but does not include,-- (i) a corporation sole; (ii) a co-operative society registered under any law relating to cooperative societies; and (iii) any other body corporate, not being a company as defined in the Companies Act, 1956, which the State Government may, by notification in the official Gazette, specify in this behalf.] 10 [(f-1b) "Brand name" means a name or trade mark registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958);] 11 [12 [(f-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, 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.....

Karnataka Sales Tax Act, 1957 Chapter IV

Title: Registration and Grant of Licenses

State: Karnataka

Year: 1957

.....anything contained in sub-section (1),-- (i) every casual trader 6 [x x x]; (ii) every dealer registered under the Central Sales Tax Act, 1956 (Central Act 74 of 1956); (iii) every dealer residing outside the State but carrying on business in the State; 7 [(iii-a) every dealer in liquor and/or beer and every dealer in jewellery;] (iv) every manager or agent of a non-resident dealer; and (v) every commission agent, broker, del credere agent, auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal, shall get himself registered under this Act, irrespective of the quantum of his total turnover in such goods. 8 [(3) Every miller whether he is a dealer or not shall get himself registered under this Act.] 9 [(4) Nothing contained in this section shall apply to any State Government or the Central Government] 3 [or a statutory body or a local authority except when they buy, sell, supply or distribute goods directly or otherwise for cash or deferred payment or for commission or remuneration or other valuable consideration in the course of.....

Karnataka Sales Tax Act, 1957 Chapter VII

Title: Miscellaneous

State: Karnataka

Year: 1957

.....sales or deliveries of goods in such form and in such manner as may be specified by him. _______________________________ 1. Substituted by Act 9 of 1964 w.e.f. 1.4.1964. 2. Omitted by Act 7 of 1966 w.e.f. 1.4.1966. Section 26 - Accounts to be maintained by dealers (1) 1 [Every person registered or licensed under this Act and every dealer or other person liable to get himself registered under this Act shall keep and maintain true and correct accounts and such other records as may be prescribed] in Kannada or English or Hindi or Marathi or in such other language as the State Government may by notification specify, 1 [relating to his business, showing such particulars as may be prescribed, and such particulars may be different for different classes of persons or dealers;] and in case the accounts maintained in the ordinary course, do not show the same in an intelligible form, he shall maintain a true and correct account in such form as may be prescribed in this behalf: 2 [Proviso x x x] (2) The Commissioner may, subject to such conditions or restrictionsas may be prescribed in this behalf, by notice in writing direct any dealer or by notifications direct any.....

Kolkata Municipal Corporation Act, 1980 Complete Act

State: West Bengal

Year: 1980

..... (7) "building of the warehouse class" means a building, the whole or a substantial part of which is used, or intended to be used, as a warehouse, factory, manufactory, brewery, or distillery, or for any similar purpose, which is neither a "domestic building" nor a "public building" as defined in this section, and includes a hut used or intended to be used for any of the purposes mentioned in this clause; (8) "bustee" means an area containing land not less than seven hundred square metres in area occupied by or for the purposes of any collection of huts or other structures used or intended to be used for human habitation. Explanation.-If any question arises as to whether any particular area is or is not a bustee, the Corporation shall decide the question and its decision shall be final; (9) "Kolkata" means the area described in Schedule I; 3 Clause (10) omitted by s. 2 of the Calcutta Municipal Corporation (Amendment) Act, 1996 (West Ben. Act VI of 1996) (with retrospective effect from 4.12.1995), which was earlier as under: '(10) "candidate" in section 75 and in Schedule III means a person who has been nominated as a candidate at any election of a Councillor or who claims.....

The Chhattisgarh Commercial Tax Act, 1994 Complete Act

State: Chattisgarh

Year: 1994

THE CHHATTISGARH COMMERCIAL TAX ACT, 1994 THE CHHATTISGARH COMMERCIAL TAX ACT, 1994 [Act No. 5 of 1995] [ Received the assent of the President on the 7.1.95; Assent first published in the Chhattisgarh Rajpatra dated 7.2.95, Corrigendum dated 15.11.96 published in the Chhattisgarh Rajpatra Part - 4 of 13.12.96; The Act has come into force w.e.f. 1.4.95. The Act has been amended by the following Amending Acts/Ordinances; 1) MPCT (Amendment) Ordinance, 1995; (2) MPCT (Amendment) Act, 1995; (3) MPCT (Second Amendment) Act, 1996; (4) MPCT (Amendment) Act, 1997; (5) MPCT (Amendment) Ordinance, 1997; (6) MPCT (Second Amendment) Act, 1997; (7) MPCT (Amendment) Act, 1998; (8) MPCT (Amendment) Act, 1999; (9) MPCT (Second Amendment) Ordinance, 1999 (Read with corrigendum dated 28.1.00): (10) MPCT (Amendment) Act, 2000:, (11) CGCT (Amendment) Ordinance, 2001 we.f, 05.06.2001 (12) CGCT (Amendment) Act, 2001 w.e.f, 04.09.2001. (13) CGCT (Amendment) Act (No.6 of 2002).2001 w.e.f, 18.04.2002 (14) CGCT (Amendment) Ordinance, 2002 w.e.f, 01.06.2002. (15) CGCT (Amendment) Act (No.26 of 2002) w.e.f, 28.10.2002. (16) CGCT (Amendment) Ordinance, 2003.....

The Chhattisgarh Value Added Sales Tax Act, 2005 Complete Act

State: Chattisgarh

Year: 2005

THE CHHATTISGARH VALUE ADDED SALES TAX ACT, 2005 THE CHHATTISGARH VALUE ADDED SALES TAX ACT, 2005 [Act No. 2 of 2005] [ Published in C.G. Rajpatra (Asadharan) dated 24-3-2005 Pages 108(89-155).] [24th March, 2005] PREAMBLE An Act to levy tax on sales and purchases of goods in the State of Chhattisgarh. Be it enacted by the Chhattisgarh Legislature in the Fifty-fourth Year of the Republic of India as follows:-- Section 1 - Short title, extent and commencement (1) This Act may be called the Chhattisgarh Value Added Sales Tax Act, 2005. (2) It extends to the whole of Chhattisgarh. (3) It shall come into force on such date as the State Government may, by notification, appoint. Section 2 - Definitions In this Act, unless there is anything repugnant in the subject of context-- (a) "Appellate Deputy Commissioner" means an Appellate Deputy Commissioner of Sales Tax appointed under Section 3 and includes an Additional Appellate Deputy Commissioner of Sales Tax; (b) "Assistant Commissioner" means an Assistant Commissioner of Sales Tax appointed under Section 3 and includes an Additional Assistant Commissioner of Sales Tax; (c) "Board" means Board of.....

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.....