Bare Act Search Results

Finance Act 2001 Section 133

Title: Validation of Certain Exemption Given to Polytan in Powder or Granule Form

State: Central

Year: 2001

.....granting exemption from customs duty leviable under the First Schedule to the Customs Tariff Act and additional duty of customs leviable under sub-section (1) of section 3 of the Customs Tariff Act on import of "Polytan in powder or granule form" by Sports Authority of India for laying synthetic tracks and artificial surfaces for use in a national or international championship or competition to be held in India or abroad shall be deemed to be, and always to have been for all purposes validity, come into force on and from the 1st day of December, 2000 at all material times. (2) Refund shall be made of all such duties which have been collected but which would not have been so collected if the amendment referred to in sub-section (1) had been in force at all material times. (3) Notwithstanding anything contained in section 27 of the Customs Act, an application for the claim of refund of duty of customs or the additional duty of customs, as the case may be, under sub-section (2) shall be made within one year from the date on which one year from the date on which the Finance Bill, 2001 receives the assent of the Present. (4) For the purposes of sub-section (1), the Central.....

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 Tripura Value Added Tax Act, 2004 Complete Act

State: Tripura

Year: 2004

.....73 87. Power to Make Rule 73 Chapter "XIV (TRANSITION, REPEAL AND SAVINGS) 88. Transition 74 89. Repeal and Savings 77 THE TRIPURA VALUE ADDED TAX ACT, 2004 An Act to provide for the levy and collection of Value Added Tax at different points of sale in the State of Tripura. Be it enacted by the Tripura Legislative Assembly in the fifty fifth year of the republic of India as follows:- Chapter- I PRELIMINARY 1. Short Title, Extent and Commencement - (1) This Act may be called the Tripura Value Added Tax Act, 2004. (2) It extends to the whole of the State of Tripura. (3) It shall come into force on such date as the State Government may, by notification in Official Gazette, appoint. 2. Definitions - In this Act, unless the context otherwise specifies, (1) ˜Act' means the Tripura Value Added Tax Act, 2004. (2) "Assessee" means any person by whom tax or any other sum of money is payable under this Act and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of tax payable by him; (3) 'Assessing Authority' means an officer of the Finance (Excise & Taxation) Department, authorised to make any assessment under the Act. (4).....

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.....

Central Excise Tariff Act, 1985 Chapter 25

Title: Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement

State: Central

Year: 1985

.....process of cutting or sawing or sizing or polishing or any other process, for converting of stone blocks into slabs or tiles, shall amount to "manufacture".] SUPPLEMENTARY NOTE In heading 2523, sagol means cement obtained by heating limestone and burnt coal in a kiln; and ashmoh means cement obtained by ?ne grinding of paddy husk, ash and hydrated lime with an additive. Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) 2501 SALT (INCLUDING TABLE SALT AND DENATURED SALT) AND PURE SODIUM CHLORIDE, WHETHER OR NOT IN AQUEOUS SOLUTION OR CONTAINING ADDED ANTI-CAKING OR FREE FLOWING AGENTS; SEA WATER 2501 00 - Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free ?owing agents; Sea water: 2501 00 10 --- Common salt (including iodised salt) kg. Nil 2501 00 20 --- Rock salt kg. Nil 2501 00 90 .....

Customs Tariff Act 1975 Chapter 25

Title: Salt Sulphur Earths and Stone Plastering Materials Lime and Cement

State: Central

Year: 1975

..... 2525 30 10 --- Mica mine scrap and waste kg. [10%]9 - 2525 30 20 --- Mica factory scrap kg. [10%]9 - 2525 30 30 --- Mica cuttings book form kg. [10%]9 - 2525 30 90 --- Other kg. [10%]9 - 2526 - Natural steatite, whether or not roughly trimmed or merely cut, by sawing or other wise, into blocks or slabs of a rectangular (in cluding square) shape; talc - - - 2526 10 - Not crushed, not powdered: - - - 2526 10 10 --- Steatite (soap stone, etc.) block kg. [10%]9 - 2526 10 20 --- Steatite (soap stone, etc.) lumps kg. [10%]9 - 2526 10 90 --- Other kg. [10%]9 - 2526 20 00 - Crushed or powdered kg. [10%]9 - 2528 - .....

Bombay Provincial Municipal Corporations (Amendment) Act 2008, (Maharashtra) Section 8

Title: Substitution of Schedules "a", "b" and "c" of Bom. Lix of 1949

State: Maharashtra

Year: 2008

..... hoops and strips, and (xvi) pipes. 54 Iron and steel-scrap. 4% 55 Iron and steel-any other articles manufactured from iron or steel other than cutlery, hardware and machines or machine parts not specifically provided for. 4% 56 Machinery and their components and spares-- (a) (i) Electric machinery for generation, transmission and distribution and motors and generators and their components and spares, 4% (ii) Electric goods including cells, batteries and copper strips, horn electric, 4% (iii) Electric fittings and material, 4% (iv) Electrical domestic appliances, 4% (v) Electrical machinery of all kinds, control sets, switch-gear, generators, alternators and dynamos, motors, transformers and turbo generating sets. 4% (b) Agricultural machinery and parts. 4% (c) Oil engines, diesel engines, steam engines, petrol and gas engines and machines worked by hydraulic pressure and their parts. 4% .....

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 Rajasthan Value Added Tax Act, 2003 Complete Act

State: Rajasthan

Year: 2003

.....or horticultural produce, grown by himself or grown on any land in which he has an interest as owner or tenant as defined in the Rajasthan Tenancy Act, 1955 (Act No. 3 of 1955), shall not be deemed to be a dealer in respect of such sales within the meaning of this clause; (12)"Deputy Commissioner (Administration)", "Assistant Commissioner", "Commercial Taxes Officer", "Assistant Commercial Taxes Officer" or "Junior Commercial Taxes Officer" means the person holding office with that designation under the State Government; (13) "exempted goods" means any goods exempted from tax in accordance with the provisions of this Act; (14)"firm", "partner" and "partnership" shall have the meanings respectively assigned to them in the Indian Partnership Act, 1932 (Central Act No. 9 of 1932); (15) "goods" means all kinds of movable property, whether tangible or intangible, other than newspapers, money, actionable claims, stocks, shares and securities, and includes materials, articles and commodities used in any form in the execution of works contract, livestock and all other things attached to or forming part of the land which is agreed to be severed before sale or under the contract.....

Central Excise Tariff Act, 1985 Chapter 71

Title: Natural or Cultured Pearls, Precious or Semi-precious Stones, Precious Metals, Metals Clad with Precious Metal, and Articles Thereof; Imitation Jewellery; Coin

State: Central

Year: 1985

.....precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remainclassified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 8522); (l) articles of Chapter 90, 91 or 92(scientific instruments, clocks and watches, musical instruments); (m) arms or parts thereof (Chapter 93); (n) articles covered by Note 2 to Chapter 95; or (o) articlesclassified in Chapter 96 by virtue of Note 4 to that Chapter. 4. 2 [(A)] The expression "precious metal" means silver, gold and platinum. 2 [(B)] The expression "platinum" means platinum, iridium, osmium, palladium, rhodium and ruthenium. 2 [(C)] The expression "precious or semi-precious stones" does not include any of the substancesspecified in Note 2 (b) to Chapter 96. 5. For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal.....