Bare Act Search Results

The Himachal Pradesh Value Added Tax Act, 2005 Complete Act

State: Himachal

Year: 2005

.....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, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues therefrom; and (ii) any transaction in connection with or ancillary to such trade, commerce, manufacture, adventure or concern; (d) "capital goods" means plant, machinery or equipment 1[including hydraulic mobile pick and carry cranes] used in the process of manufacturing, processing and packing of goods for sale excluding civil structures as may be prescribed; (e) "casual dealer" means any person who carries on occasional transactions of business of buying, selling, supplying or distributing goods whether for cash, deferred payment, commission, remuneration or other valuable consideration; (f) "Commissioner" means the Excise and Taxation Commissioner appointed under sub-section (1) of section 3; (g) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying,.....

The Pandharpur Temples Act, 1973 Complete Act

State: Central

Year: 1973

.....the State Government may, by notification in the Official Gazette, appoint and different dates as may be appointed for different provisions of this Act. SECTION 02: DEFINITIONS In this Act, unless the context requires otherwise, (a) "appointed day", " (i) in relation to the provisions of subsection (2) of section 1, sections 21 to 31, 33, 34, 38 and 39, means the 3rd July 1975 [being the date on which the provisions were brought into force under a notification issued Linder subsection (2) of section 1]; and (ii) in relation to any other provision of this Act, means the day on which that provision comes into force under a notification issued under sub-section (2) of section I (b) "authorised officer" means an officer not below the rank of a Deputy Charity Commissioner or an officer who in the opinion of the State Government is equivalent rank authorised by the State Government for the purposes of this Act; (c) "Badves", in relation to the Temple of God Vitthal, means all those persons who according to the decision of the High Court in Gangaram and others vs. Banaji Shankar and others (1891 P.J. 182) are declared to be the chief priest managers, guardians and overseers duly of the.....

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

.....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% (d) Tools.....

Punjab Vat Act, 2005 Complete Act

State: Punjab

Year: 2005

.....electronic medium; (b) "appointed day" means the date on which this Act comes into force; (c) "business" includes - (i) any trade, commerce, manufacture, adventure or concern whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues there from; and (ii) any transaction in connection with or ancillary or incidental to such trade, commerce, manufacture, adventure or concern; (d) "capital goods" means any plant, machinery or equipment including equipment for pollution control, quality control, laboratory and cold storage, used in manufacturing, processing and packing of taxable goods for sale; (e) "carrier of goods" includes a person or a transport company or a booking agency, who transports, receives or delivers goods; (f) "casual trader" means a person other than a taxable person or registered person, who whether as principal, agent or in any other capacity, undertakes occasional transactions in the nature of business involving purchase, sale, supply or distribution of goods or conducting any exhibition-cum-sale in the State, whether for cash, deferred payment, commission,.....

New Delhi Municipal Council Act 1994 Schedule IX

Title: Ninth Schedule

State: Central

Year: 1994

.....Keeping of a-- 11. Hides or skins, whether raw or dried. Tanning, pressing or packing-- 12. Laundry shop. Keeping a-- 13. Leather goods. Manufacturing of by mechanical means-- 14. Litho press. Keeping a-- 15. Lodging house. Keeping of a-- 16. Metal. Casting-- 17. Precious metals. Refining of or recovering of them from embroideries-- 18. Printing press. Keeping a-- 19. Sweetmeat shop except in premises already licensed as an eating house. Keeping-- 20. Carrying on the trade or business of or any operation connected with the trade of-- (i) Autocar or autocycle servicing or repairing, (ii) Blacksmithy. (iii) Coppersmithy. (iv) Electroplating. (v) Glass bevelling. (vi) Glass cutting. (vii) Glass polishing. (viii) Goldsmithy. (ix) Marble cutting, grinding, dressing or polishing. (x) Metal (ferrous or non-ferrous or antimony but excluding previous metal) cutting of treating metal by hammering, drilling, pressing filling, polishing, heating or by any other process whatever or assembling parts of metal. (xi) Photography-studio. (xii) Radio (wireless receiving set) selling,, repairing, servicing or manufacturing. (xiii) Silversmithy. (xiv).....

Value Added Tax Act, 2003 Schedule 3

Title: Third Schedule

State: Karnataka

Year: 2003

.....coir products. 19. Cotton waste and cotton yarn waste. 20. Declared goods as specified in Section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956). 21. Edible oils (Non-refined and refined), oil cake and de-oiled cake. 22. Exercise books, student note books, graph books and laboratory note books. 23. Exim scrips, REP licenses, special import licenses (SIL), value based advance licenses (VABAL), Export quotas, copyrights, patents and the like. 24. Fibres of all kinds and fibre waste. 25. Flour (atta), poha, maida, soji of rice, wheat and maize; flour of pulses. 26. Fried gram. 27. Hand pumps and parts thereof. 28. Hose pipes. 29. Hosiery goods. 30. Husk and bran of cereals and pulses. 31. Ice. 32. Incense sticks such as, agarbathi, dhupkathi and dhupbam. 33. Indian musical instruments namely, Veena, violin, tambura, mridanga, ghatam, khanjira, harmonium, flute, star, sarod, santoor, dilruba, nadaswara, dolu, tabla, shehnai, pakwaz, vichitra veena, gotu vadyam, morsing, chande, triangle, rudraveena and sarangi and parts and.....

Karnataka Municipalities Act, 1964 Schedule XIII

Title: Thirteenth Schedule

State: Karnataka

Year: 1964

..... 11. Hides or skins. whether raw or dried. Tanning, pressing or packing . _____ 12. Laundry shop. Keeping a . _____ 13. Leather goods. Manufacturing of by mechanical means . _____ 14. Litho press. Keeping a . _____ 15. Lodging house. Keeping of a . _____ 16. Metal. Casting . _____ 17. Precious metals. Refining of or recovering of them from embroideries. _____ 18. Printing press. Keeping a . _____ 19. Silk Reeling of from cocoons. _____ 20. Sweetmeat shop except in premises already licensed as an eating house. Keeping . _____ 21. Carrying on the trade or business of or any operation connected with the trade of . _____ (i) Autocar or autocycle servicing or repairing. (ii) Blacksmithy. (iii) Coppersmithy. (iv) Electro-plating. (v) Glass bevelling. (vi) Glass cutting. (vii) Glass polishing. (viii) Goldsmithy. (ix) Marble cutting, grinding, dressing or polishing. (x) Metal (ferrous or non-ferrous or antimony but excluding precious metal) cutting or treating metal by hammering, drilling, pressing, filing, polishing, heating or by any other process whatever or assembling parts of metal. (xi) Photography-studio. (xii) Radio (wireless.....

The Assam Value Added Tax Act, 2003 Complete Act

State: Assam

Year: 2003

.....assessment, self-assessment, audit assessment and reassessment made under this Act; (7) "business" includes.- (a) any trade, commerce or manufacture; (b) any adventure, concern in the nature of trade, commerce or manufacture; (c) any transaction in connection with, or incidental to or ancillary to trade, commerce, manufacture, adventure or concern; (d) any transfer of property in goods involved in execution of a works contract or transfer of the right to use any goods for any purpose or delivery of goods on hire purchase or by any system of payment by installments; (e) any occasional transaction in the nature of such trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction; Whether or not such trade, commerce, manufacture, adventure, concern or transaction is effected with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure, concern or transaction. Explanation- For the purpose of this clause,- (i) the activity of raising of man-made forest or rearing of seedlings or plants shall be deemed to be.....

The Chhattisgarh Value Added Sales Tax (Amendment) Act, 2005 Complete Act

State: Chattisgarh

Year: 2005

.....(e) the following shall be substituted, namely:- "(e) "Capital goods" means plants, machinery and equipments directly used in the process of manufacture and / or in the course of business excluding such equipments as may be notified." (3) After clause (e) the following clause shall be inserted, namely:- "(e-a) "Commercial Tax Officer" means a Commercial Tax Officer appointed under section 3 and includes an Additional Commercial Tax Officer. (e-b) Cooked food includes sweets and sweetmeats, namkeen, mishri, batasha, chironji, shrikhand, rabadi, doodhpak, prepared tea and prepared coffee but excludes ice-cream, kulfi, ice-candy, non-alcoholic drink containing ice-cream, cakes, pastries, biscuits, chocolates, toffees, lozenges, peppermint drops and mawa." (4) In clause (t) after Explanation (ii) the following shall be inserted, namely:- "(iii) The amount of valuable consideration paid or payable to a dealer for the sale of Drugs and Medicines specified in entry 42 in part II of Schedule II shall be the maximum retail price printed on the package containing the Drugs and Medicines, for the purposes of levy of tax under section 8." (5) Clause (u) shall be omitted. .....

The Chhattisgarh Value Added Sales Tax Act, 2003 Complete Act

State: Chattisgarh

Year: 2003

.....of Revenue constituted under the Chhattisgarh Land Revenue code 1959 (No. 20 of 1959); (d) "Business " includes,- (i) any trade, commerce, 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 irrespective of the volume, frequency, continuity or regularity of such trade, commerce, manufacture, adventure or concern; and (ii) Any transaction of sale or purchase of goods in connection with or incidental or ancillary to the trade, commerce, manufacture, adventure or concern referred to in clause (i), that is to say" (a) Goods whether or not they are in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, mere scrap or waste material; and (b) goods which are obtained as waste products or by-products in the course of manufacture or processing of other goods or mining or generation of or distribution of electrical energy or any other form of power; (e).....