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Tamil Nadu Value Added Tax (Sixth Amendment) Act, 2012 Complete Act

State: Tamil Nadu

Year: 2012

.....2012. Statement of Objects and Reasons : Refer T.N. Bill No.31"2012 (1) CTAR page 1.190) An Act further to amend the Tamil Nadu Value Added Tax Act, 2006. Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-third Year of the Republic of India as follows:" 1. Short title and commencement" (1) This Act may be called the Tamil Nadu Value Added Tax (Sixth Amendment) Act, 2012. (2) It shall be deemed to have come into force on the first day of April 2012. 2. Amendment of First Schedule." In the First Schedule to the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) (hereinafter referred to as the principal Act), in PART-B," (1) after Serial Number 34 and the entries relating thereto, the following Serial Number and entries shall be inserted, namely:" "(34-A) Compact Fluorescent Lamps and Compact Fluorescent Tubes."; (2) the entries against Serial Number (46) shall be renumbered as Serial Number (46-A); and before Serial Number (46-A) as so renumbered, the following Serial Number and entry shall be inserted, namely:" "(46) Electrically operated two wheelers (E-bikes)."; (3) against Serial Number.....

Finance Act, 2012, (Central) Section 143

Title: Amendment of Act 32 of 1994

State: Central

Year: 2012

.....the Reserve Bank of India Act, 1934(2 of 1934); (43) "securities" has the meaning assigned to it in clause (h) of section 2 of the Securities Contract (Regulation) Act, 1956(42 of 1956); (44) "service" means any activity carried out by a person for another for consideration, and includes a declared service, but shall not include (a) an activity which constitutes merely, (i) a transfer of title in goods or immovable property, by way of sale, gift or in any other manner; or (ia) such transfer, delivery or supply of any goods which is deemed to be a sale within the meaning of clause (29A) of article 366 of the Constitution; or (ii) a transaction in money or actionable claim; (b) a provision of service by an employee to the employer in the course of or in relation to his employment; (c) fees taken in any Court or tribunal established under any law for the time being in force. Explanation 1. For the removal of doubts, it is hereby declared that nothing contained in this clause shall apply to, (A) the functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities.....