Bare Act Search Results

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 Kerala Value Added Tax Act, 2003 Complete Act

State: Kerala

Year: 2003

THE KERALA VALUE ADDED TAX ACT, 2003 1 THE KERALA VALUE ADDED TAX ACT, 2003 {UPDATION UPTO FINANCE ACT 2009} An Act to consolidate and amend the law relating to the levy of tax on the sale or purchase of goods based on the concept of Value Added Tax in the State of Kerala. Preamble. - Whereas it is expedient to consolidate and amend the law relating to the levy of tax on the sale or purchase of goods based on the concept of value added tax in the State of Kerala: Be it enacted in the Fifty-fourth Year of the Republic of India as follows: - CHAPTER - I PRELIMINARY 1 . Short title, extent and commencement . " (1) This Act may be called the Kerala Value Added Tax Act, 2003. (2) It extends to the whole of the State of Kerala. (3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint. 2 . Definitions .- In this Act, unless the context otherwise requires, - (i)"Agriculture" with all its grammatical variations cognate expressions, includes floriculture, horticulture, the raisin of crops, grass or garden produce, and also grazing; but does not include dairy farming, poultry farming, stock.....

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.....

The Rajasthan Value Added Sales 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 sales or under the.....

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.....

The Chhattisgarh Value Added 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; (p) "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 'simplicitor': 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 price or.....

Finance Act, 2003 Complete Act

State: Central

Year: 2003

FINANCE ACT, 2003 FINANCE ACT, 2003 May 14, 2003 An Act to give effect to the financial proposals of the Central Government for the financial year 2003-2004 BE it enacted by Parliament in the Fifty-fourth Year of the Republic of India as follows :- SECTION 01: SHORT TITLE AND COMMENCEMENT (1) This Act may be called the Finance Act, 2003. (2) Save as otherwise provided in this Act, sections 2 to 103 [except clause (b) of section 92] shall be deemed to have come into force on the 1st day of April, 2003. SECTION 02: INCOME TAX (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2003, income tax shall be charged at the rates specified in Part I of the First Schedule and such tax as reduced by the rebate of income tax calculated underChapter VII-Aof theIncome-lax Act, 1961-(43 of 1961) (hereinafter referred to as the Income tax Act) shall be increased by a surcharge for purposes of the Union calculated in each case in the manner provided therein. (2) In the cases to which Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income.....

West Bengal Value Added Tax Act, 2003 Complete Act

State: West Bengal

Year: 2003

.....in this behalf under this Act or the rules made thereunder; (21) "jute-mill" means a factory as defined in, or declared to be a factory under, the Factories Act, 1948, which is engaged wholly or in part in the manufacture of jute products; (22) "manufacture", with all its grammatical variations and cognate expressions, means producing, making, extracting or processing any goods and includes printing and raising of natural resources like minerals, coal etc.; (23) "net tax", in relation to any period, means (a) in case of a registered dealer, the amount of output tax in excess of the input tax credit claimed by such registered dealer in accordance with the provisions of this Act and the rules made thereunder, (b) in case of any dealer other than a registered dealer, the amount of output tax; (24) "notification" means a notification published in the Official Gazette; (25) "occupier of a jute-mill" means the person who has ultimate control over the affairs of the jute-mill; (26) "output tax", in relation to any period, means the aggregate amount of tax payable by a dealer liable to pay tax under section 10, section 11, section 12, section 13, sub-section (3) of section 14, or.....

Finance Act, 2003 Chapter III

Title: Direct Taxes

State: Central

Year: 2003

.....of April, 2004, namely:-- 'Explanation 2.--For the removal of doubts, it is hereby declared that "business connection" shall include any business activity carried out through a person who, acting on behalf of the non-resident,-- (a) has and habitually exercises in India, an authority to conclude contracts on behalf of the non-resident, unless his activities are limited to the purchase of goods or merchandise for the non-resident; or (b) has no such authority, but habitually maintains in India a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the non-resident; or (c) habitually secures orders in India, mainly or wholly for the non-resident or for that non-resident and other non-residents controlling, controlled by, or subject to the same common control, as that non-resident: Provided that such business connection shall not include any business activity carried out through a broker, general commission agent or any other agent having an independent status, if such broker, general commission agent or any other agent having an independent status is acting in the ordinary course of his business: Provided further that where.....

The Collection of Entertainments Duty on Cable Television (Including Entertainments Duty Leviable on Directtohome (Dth) Broadcasting Service) by Way of Public Auction Rules, 2003 Complete Act

State: Central

Year: 2003

.....a person registered as a Cable Operator under section 3 of the Central Act; (d) "Central Act" means the Cable Television Networks (Regulation) Act. 1995 (Act No. 7 of 1995); (e) "Government" means the Government of Maharashtra in the Department of Revenue and Forests; (f) "Person" means a person as defined in the Central Act; (g) "Territorial Unit" means ordinarily a district or a Municipal Corporation or a Municipal Council or a designated area of a Municipal Corporation or of a Municipal Council or any other area of a district as may be declared by the Government or the Collector from time to time, (h) "Upset price" means a notional aggregate of the entertainment duty leviable on all the cable connections and the duty leviable on Direct-to-Home broadcasting service in a territorial unit (2) Words and expressions used in these rules but not defined shall have the meanings respectively assigned to them in the Act. RULE 03: DETERMINATION OF UPSET PRICE The Government may, by general or special order determine upset price for every territorial unit. RULE 04: COLLECTION OF ENTERTAINMENTS DUTY (l) The Government may, lease by public auction the .....