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Start Free TrialThe Sikkim Value Added Tax Act, 2000 Complete Act
State: Sikkim
Year: 2000
.....Additional, Joint, Deputy and Assistant Commissioner of Commercial Taxes appointed under section 3; (ix) "Central Act" means the Central Sales Tax Act, 1956 (Act 74 of 1956); (x) "Contractee" means any person for whom or for whose benefit a works contract is executed; (xi) "Contractor" means any person who executes, either himself or through a subcontractor, a works contract; (xii) "dealer" means any person who, whether regularly or otherwise, in the course of business buys, sells, supplies, distributes or does anything incidental to such buying, selling, supplying or distributing of goods, directly or indirectly, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration and includes; (a) a casual trader; (b) a commission agent, a broker or a delcredere agent or an auctioneer or any other mercantile agent, by whatever name called, (c) a non-resident dealer or an agent of a non-resident dealer or a local branch of a firm or company or association or body of persons whether incorporated or not, situated outside the State; (d) a person who, whether in the course of business or not, - (i) sells goods produced by him by.....
List Judgments citing this sectionThe Sikkim Civil Courts (Amendment) Act, 2000 Complete Act
State: Sikkim
Year: 2000
.....shall be substituted, namely:-". "(1) Save as aforesaid, the jurisdiction of a Civil Judge (Senior Division) shall extend to all suits the value of which exceeds fifty thousand rupees but does not exceed sixty thousand rupees and the jurisdiction of Civil Judge(Junior Division) shall extend to all suits, the value of which does not exceed fifty thousand rupees". Amendment of section 19A 3. In the principal Act, forsection19A, the following section shall be substituted, namely:- "19A. All suits and proceedings of a civil nature where in the value of subject matter exceeds fifty thousand rupees but does not exceed sixty thousand rupees pending in the Court of District Judge immediately before the commencement of the Sikkim Civil Courts (Amendment) Act, 1998, shall after such commencement, stand transferred to or be disposed of by the Civil Judges (Senior Division)". Sikkim State Acts
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