Bare Act Search Results

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.....

Central Sales Tax Act, 1956 Section 14

Title: Certain Goods to Be 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.....

Central Sales Tax Act, 1956 Complete Act

State: Central

Year: 1956

.....such State with respect to the place or places of business situate within its territory; 1[(aa) "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 gain or 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 or concern; (ab) "crossing the customs frontiers of India" means crossing the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities. Explanation : For the purposes of this clause, "customs station" and "customs authorities", shall have the same meanings as in the Customs Act, 1962 (52 of 1962)]; '[(b) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash or for deferred payment, or for commission,.....

The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1988 Complete Act

State: Chattisgarh

Year: 1988

.....to omission it read as under: '(bb) "Incidental goods" means goods other than raw material and packing material for use by a dealer in the manufacture or processing of goods or in mining or in the generation or distribution of electricity or any other form of power.'] (bb) incidental goods [omitted w.e.f. 1.4.95] (c) law relating to local authority means [Substituted for 'the Cantonment Board Act' by Entry Tax (Amendment) Act. 1976 w.e.f. 1.9.76.] [the Cantonment Act], 1924 (No. 2 of 1924), the Bhopal State Town Area Committee Act. 1954 (No. 25 of 1954), the Chhattisgarh Municipal Corporation Act, 1956 (No. 23 of 1956), the Chhattisgarh Municipalities Act, 1961 (No. 37 of 1961), the Chhattisgarh Panchayats Act, 1962 (No. 7 of 1962) or the Chhattisgarh Nagar Tatha Gram Nivesh Adhiniyam. 1973 (No. 23 of 1973) as the case may be; (d) Local area means the area comprised within the limits of a local authority; (e) Local authority means an authority constituted under a law relating to local authority but shall not include a Janapada Panchayat, a Zila Panchayat, a Mandal Panchayat or such other local authority as the State Government may, by notification, specify; (f).....

The Orissa Value Added Tax (Amendment) Act, 2005 Complete Act

State: Orissa

Year: 2005

.....following sub-section shall be substituted, namely:- "(1) Any dealer or person, - (a) who intends to establish a business for the purpose of manufacturing or processing of taxable goods of value exceeding rupees one lakh per year for sale, or (b) whose gross turnover during a period not exceeding twelve months exceeds ten thousand rupees, may, notwithstanding that he is not liable to pay tax under section 10, apply in the prescribed form and manner to the registering authority for registration: 1 of 1956. Orissaa Act 2 of 1963. Provided that for the purpose of clause (b) the limit regarding the amount of gross turnover as aforesaid shall not apply in case of a company registered under the Companies Act, 1956, a Society registered under the Orissa Co-operative Societies Act, 1962 or a Department of Government: Provided further that for the purposes of this sub-section, the dealer or person, as the case may be, shall have to furnish such evidence as may be required by the registering authority in support of his business or as the case may be, in support of his intention to establish a business for manufacturing or processing of taxable goods for sale". Amendment of.....