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

.....a registered dealer means - the total of all taxes payable by him in respect of all his places of business in the State under the Central Sales Tax Act, 1956 and the Act, or as the case may be, the Bombay Sales Tax Act, 1959, after adjustment of the amount of set-off or refund claimed by him, if any under the respective Act. For the purposes of this rule, the expression "previous year" includes the year ending on the 31 st March 2005. Explanation II." For the purposes of this rule, the first six monthly return shall be for the period starting on the appointed day or, as the case may be, 1 st April and ending on the 30 th September. The second six monthly return shall be for the period starting on the 1 st October and ending on the 31 st March. 18. Special provision for first and last return in certain cases and for dealers under the package scheme of incentives. " (1) Where a dealer has become liable to be registered under this Act, the first return to be furnished by him shall be for the period from the appointed day, 1 st April of the year, or as the case may be, from the date of event which makes him liable to pay tax to the end of the quarter containing the date of.....

The Maharashtra Value Added Tax Act, 2002 Complete Act

State: Maharashtra

Year: 2002

.....Purpose Act, 1985 and (v) The Maharashtra Sales Tax on the Transfer of Property in goods involved in the execution of Works Contract (Re-enacted) Act, 1989. each of them as amended from time to time, and includes enactments which have validated anything done or omitted to be done under any of the above mentioned laws; (12) "goods" means every kind of moveable property not being newspapers, actionable claims, money, stocks, shares, securities or lottery tickets and includes live stocks, growing crops, grass, and trees and plants including the produce thereof including property in such goods attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale; (13) "importer" means a dealer who brings any goods into the State or to whom any goods are dispatched from any place outside the State; (14) "legal representative" shall have the meaning assigned to it in clause (11) of section 2 of the Code of Civil Procedure, 1908; (15) "manufacture" with all its grammatical variations and cognate expressions includes producing, making, extracting, altering, ornamenting, finishing or otherwise processing, treating or.....

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

State: Maharashtra

Year: 2014

.....so far as they relate to the recovery of tax as arrears of land revenue, shall mutatis mutandis apply for the purposes of recovery of tax under this Act. The authorities appointed under this Act shall have and exercise all the powers and perform all the duties of the equivalent authorities appointed under the Maharashtra Value Added Tax Act, 2002. Amendment of section 12B in Mah. IX of 1962. 4. In section 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.....

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

Title: Power to Exempt

State: Maharashtra

Year: 1958

.....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 welding), doing job-work exclusively. 9. Power laundries, if all the washing and other connected machine are working in the concerned premises only. 10. Supari grinding units. 11. Tailoring and embroidery establishments (including button-hole stitching). 12. Tools and razor sharpening works. 13. Cream separators and butter churning units. 14. Machines for merely decorticating groundnut and other seeds. 15. Sugarcane crushers for sale of cane juice to the public. 13[16. Coffee roasting and grinding units.) G. N., I. & L. D., No. ELD. 1771/893739-Elec-I, dated 1st June, 1974 (M. G.. Pt. IV-B, p. 789) In exercise of the powers conferred by section 5-A of the Bombay Electricity Duty Act,.....

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.....