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Sale of Goods Act, 1930 Complete Act

Title: Sale of Goods Act, 1930

State: Central

Year: 1930

Preamble1 - Sale of Goods Act, 1930 ChapterI - Preliminary Section1 - Short Title, Extent and Commencement Section2 - Definitions Section3 - Application

The Chhattisgarh Goods and Services Tax Act, 2017 Section 13

Title: in clause

State: Chattisgarh

Year: 2017

"fixed establishment" means a place ( other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to … 1882. Transfer of Property Act, 1 882; (2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such … goods or services which is subject to risks and returns that are different from those of the other business verticals. Explanation. -For the purposes of

The Chhattisgarh Goods and Services Tax Act, 2017 Section 67

Title: (1) Where the proper officer, not below

State: Chattisgarh

Year: 2017

they were seized: Provided that the period of six months may, on sufficient cause being shown , be extended by the proper officer for a … payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act, he may authorise in writing any other officer of State tax … reasons and seizure. to believe that- (a) a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in … or on payment of applicable tax, interest and penalty payable, as the case may be. (7) Where any goods are seized under sub- section (2)

The Chhattisgarh Goods and Services Tax Act, 2017 Section 129

Title: (l) Notwithstanding anything contained in

State: Chattisgarh

Year: 2017

Detention, seizure and this Act, where any person transports any release of goods and goods or stores any goods while they are in conveyances in transit. / 468 (394) transit in … tax and penalty equal to one hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent of the value of goods

The Chhattisgarh Goods and Services Tax Act, 2017 Section 141

Title: (1) Where any inputs received at a

State: Chattisgarh

Year: 2017

period of thirty days from the appointed day: Provided that the period of thirty days may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding thirty days: Provided further that … to take, in his electronic credit ledger, credit of the unavailed input tax credit in respect of capital goods, not / ... 468 (412) mJl~•lc;~, ~ 14~2017 carried forward in a return, furnished under the existing law

The Chhattisgarh Goods and Services Tax Act, 2017 Section 142

Title: (2) Where any semi-finished . goods had been despatched from the place of business to any other premises for carrying

State: Chattisgarh

Year: 2017

place within six months from the appointed day: Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that … manufacturing processes m accordance with the provisions of existing law prior to the appointed day and such goods (hereafter in this sub-section referred to as "the said goods" ) are returned to the said place on

The SIKKIM GOODS AND SERVICE TAX ACT,2017 Section 129

State: Sikkim

Year: 2017

Detention, any person transports any goods or stores any goods seizure and while they are in transit in contravention of the provisions release of … applicable tax and penalty equal toone hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent of the value of goods

The SIKKIM GOODS AND SERVICE TAX ACT,2017 Section 140

Title: (1) A registered person, other than a person opting to pay

State: Sikkim

Year: 2017

period of thirty days from the appointed day: Provided that the period of thirty days may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding thirty days: Provided further that … to take, in his electronic credit ledger, credit of the unavailed input tax credit in respect of capital goods, not carried forward in a return, furnished under the existinglaw by him, for the period ending with the

The Chhattisgarh Goods and Services Tax Act, 2017 Section 3

Title: The

State: Chattisgarh

Year: 2017

carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his … but excludes central tax, State tax, integrated tax and cess; (113) "usual place of residence" means- (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person

The Chhattisgarh Goods and Services Tax Act, 2017 Section 57

Title: (6) Notwithstanding anything contained in sub-section

State: Chattisgarh

Year: 2017

as notified under Section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may … end of any tax period: Provided that no refund of unutilised input tax credit shall be allowed in cases other than- (i) zero-rated supplies made without payment of tax; (ii) where the credit has accumulated on account