Bare Act Search Results

The Sikkim Industrial Promotion & Incentive (Amendment) Act, 2003 Complete Act

State: Sikkim

Year: 2003

.....means separately identifiable investment made by an existing industrial unit in the fixed capital assets to set up a project for manufacturing of new products (s) provided that the additional investment in the fixed assets is not less than 25% of the gross fixed capital and increase of additional employment is at least by 10%. (ddd) "Expansion" of an industrial units means additional fixed unit. For the purpose of calculation, Gross value of all the capital investment made on land, building and plant machinery of the existing unit will be taken into consideration. Expansion shall also imply an increase of at least 25% in the existing installed capacity as well as increase of additional employment of at least by 10% . Prior to going for expansion, the units should be operating at least at a minimum of 80% capacity during the three previous years." (ii) after clause (e), the following clause shall be inserted, namely:- "(ee) "Modernization" means separately identifiable investment made by an existing industrial unit in the fixed capital technology having a definite advantage in reduction of cost of production provided that the additional investment in the fixed.....

The Sikkim Industrial Promotion & Incentive Act, 2000 Complete Act

State: Sikkim

Year: 2000

.....this Act and enjoyed benefits, concessions, incentives or some other package of subsides etc. for a period of five years under any Notification or Rules or Orders or Schemes etc. shall not be eligible for any benefits under this Act. Definitions 3. In this Act unless the context otherwise requires:- (a) "Artisan and tiny units, Small Scale Units and Medium/ Large Scale Units" mean an Industrial Units as defined by the Government of India from time to time and includes co-operative industrial units: (b) "Capital " means the total investment of money on tabgible assets like building, etc, and intangible asets like good will: (c) "Company" means a unit registered under the provisions of the law relating to registration of Companies for the time being inforce in the State; (d) "Co-operative Society" means any Co-operative industrial unit registered under the Sikkim Co-operative Society Act, 1978; (e) "Fixed Investment" means investment made in land, buildings plants and machineries and other capital goods; (f) "Partnership Firm" means a unit formed by two or more persons (g) "Proprietorship" means a unit owned by a single person; (h) "Small Scale Industry" means where the.....

The Sikkim Industrial Promotion & Incentive (Amendment) Act, 2007 Complete Act

State: Sikkim

Year: 2007

.....commercial production. These industrial units will be permitted to collect VAT and roll it back as working capital for the entire period of deferment as the case may be. At the end of the deferment period, the VAT collected will have to be remitted to the Government Account in four half yearly installments. In case of those units which are already enjoying the sales tax exemption the same will be converted into VAT deferral scheme as above for the remaining periods of their exemption as the case may be." (2) The levy of State Excise Duty and Sales Tax on units manufacturing alcoholic/beer products shall be governed by such notification as may be issued by the State Government from time to time. (2) Central Sales Tax shall not be exempted. Sikkim State Acts

Infant Milk Substitutes, Feeding Bottles and Infant Foods (Regulation Ofproduction, Supply and Distribution) Act, 1992 Section 4

Title: Prohibition of Incentives for the Use or Sale of Infant Milk Substitutes or Feeding Bottles

State: Central

Year: 1992

Section 4 - Prohibition of incentives for the use or sale of infant milk substitutes or feeding bottles No person shall-- (a) supply or distribute samples of infant milk substitutes or 1 [feeding bottles or infant foods] or gifts of utensils or other articles; or (b) contact any pregnant woman or the mother of an infant; or (c) offer inducement of any other kind, for the purpose of promoting the use or sale of infant milk substitutes or1 [feeding bottles or infant foods] . ____________________________ 1. Substituted for "feeding bottles" by the Infant Milk Substitutes, Feeding Bottles and Infant Foods (Regulation of Production, Supply and Distribution) Amendment Act, 2003 (38 of 2003).

Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 Section 41

Title: Incentives to Employers to Ensure Five Per Cent. of the Work Force is Composed of Persons Withdisabilities

State: Central

Year: 1995

The appropriate Governments and the local authorities shall, within the limits of their economic capacity and development, provide incentives to employers both in public and private sectors to ensure that at least five per cent. of their work force is composed of persons with disabilities.

Maharashtra Value Added Tax ,rules Complete Act

State: Maharashtra

Year: 2005

..... (b) specify the name and address of the appellant, (c) specify the date of the order against which it is made, (d) contain a clear statement of fact, (e) state precisely and in brief the relief prayed for, and (f) be accompanied by the challan for proof of having paid the required fees. (g) state the quantum of relief sought . (h) be signed and verified by the appellant or by an agent duly authorised by him in writing in that behalf, in the following form, namely :- "I ....... agent appointed by the appellant named in the above memorandum of appeal do hereby declare that what is stated herein is true to the best of my knowledge and belief. ------------------- (Signature)". (2) The memorandum of appeal shall be accompanied by either the certified copy of the order supplied to the dealer or duly authenticated copy thereof, unless the omission to produce such order or copy is explained at the time of the presentation of the appeal to the satisfaction of the appellate authority. (3) The memorandum of appeal shall either be presented by the appellant or his agent to the appellate authority or be sent to the said authority by registered post. (4) The appeal.....

The Maharashtra Value Added Tax Act, 2002 Complete Act

State: Maharashtra

Year: 2002

.....by the State Government under sub-section (3) of section 1 ]; (4) "business" includes, - (a) any service, (b) any trade, commerce or manufacture; (c) any adventure or concern in the nature of service, trade, commerce or manufacture; whether or not the engagement in such service, trade, commerce, manufacture, adventure or concern is with a motive to make gain or profit and whether or not any gain or profit accrues from such service, trade, commerce, manufacture, adventure or concern. 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 business. (ii) any transaction of sale or purchase of capital assets pertaining to such service, trade, commerce, manufacture, adventure or concern shall be deemed to be a transaction comprised in business. (iii) sale or purchase of any goods, the price of which would be credited or, as the case may be, debited to the profit and loss account of the business under the double entry system of accounting shall be deemed to be transactions comprised in business. (iv) any transaction in connection with the commencement or closure of.....

Maharashtra Tax Laws (Levy, Amendment And Validation) Act, 2014 Complete Act

State: Maharashtra

Year: 2014

.....12B of the Purchase Tax on Sugarcane Act, after clause (d), the following clause shall be added, namely:- (e) for the purpose of assisting the sugar factories in the State, to give the fair and remunerative price to the farmers for the year 2013-14. CHAPTER IV AMENDMENTS TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975. Amendment of Section 6 of Mah. XVI of 1975. Mah. XVI of 1975. 5. In section 6 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (hereinafter, in this Chapter, referred to as the Profession Tax Act), to sub-section (3), the following proviso shall be added, namely:- Provided that, if the State Government is satisfied that it is necessary so to do in the public interest, it may, from time to time, by notification published in the Official Gazette, exempt the whole or any part of the late fee payable under this sub-section, by such class or classes of employers, for such period or periods, either prospectively or retrospectively, as may be specified in such notification. Amendment of section 27A of Mah. XVI of 1975. 6. In section 27A of the Profession Tax Act, for clause (e), the following.....

Bombay Electricity Duty Act, 1958, (Maharashtra) Section 5A

Title: Power to Exempt

State: Maharashtra

Year: 1958

..... 12. Premises used for printing presses even if exclusively engaged in job work. 1 paisa per unit. 1st day of May 1967 ANNEXURE A 1. Bidi Factories. 2 11[***] 3. Foundaries. 4. Leather Working. 5. Goldsmith's wire drawing. 6. Oil Mills. 7. Paper manufacturing. 8. Pottery. 9. Printing Press. 10. Rice and Poha Mills. 11. Roller floor Mills. 12. Saw Mills. 13. Soap manufacturing. 14. Tanning. ANNEXURE B 1. Bleaching, dyeing and printing. 2. Powerlooms. 3. Textile preparatory units such as yarn winding, combing, twisting, warping, etc. 4. Film studios, film processing laboratories, sound recording, make up rooms and such other purposes germane to the activities of a film studio (excluding studio lighting). ANNEXURE C 1. Automobile service stations. 2. Bakeries, Confectioneries. Ice Candy and lee Cream factories. 3. Battery charging stations. (A) 12[***] (B) 12[* * *] 4. Factories doing bottling of aerated waters exclusively. 5. Flour Mills and flour mills-cum-hullers. 6. Gadi (Matress) Karkhanas (if exclusively engaged on job work). 7. Masala Mills. 8. Mechanical repair workshops (including spray painting and.....

The Kerala Value Added Tax Act, 2003 Complete Act

State: Kerala

Year: 2003

.....in a floppy, disc, tape or any other forms of electromagnetic data storage device." (ix) "Business" includes " (a) 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 profit accrues from such trade commerce, manufacture, adventure or concern; and (b) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture adventure or concern; (x) "Capital goods" means plant, machinery, equipments including pollution / quality control, lab and cold storage equipments used in manufacture, processing, excluding for job works or rendering of services, packing or storage of goods in the course of business and delivery vehicles but shall not include such goods and civil structure as may be notified by Government. (xi) "Casual trader" means a person who whether as principal, agent or in any other capacity, has occasional transactions involving buying, selling, supplying or distributing goods in the State, whether for cash or.....