Bare Act Search Results

Finance Act, 2003 Chapter IV

Title: Indirect Taxes

State: Central

Year: 2003

.....a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory,"; (ii) after clause (c), the following clause shall be inserted, namely:- '(cc) "time of removal", in respect of the excisable goods removed from the place of removal referred to in sub-clause (iii) of clause (c), shall be deemed to be the time at which such goods are cleared from the factory;'. Section 137 - Amendment of section 4A In section 4A of the Central Excise Act, for sub-section (4), the following shall be substituted, namely:- '(4) Where any goods specified under sub-section (1) are excisable goods and the manufacturer-- (a) removes such goods from the place of manufacture, without declaring the retail sale price of such goods on the packages or declares a retail sale price which is not the retail sale price as required to be declared under the provisions of the Act, rules or other law as referred to in sub-section (1); or (b) tampers with, obliterates or alters the retail sale price declared on the package of such goods after their removal from the place of manufacture, then, such goods shall be.....

Finance Act 1976 Chapter IV

Title: Indirect Taxes

State: Central

Year: 1976

.....the 1st day of April, 1976, no duty under the Central Excises Act or the Tariff Act or the Customs Tariff Act shall be levied in respect of salt manufactured in, or imported into, India. Section 39 - Amendment of Act 16 of 1955 In the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, - (a) for the words "opium, Indian hemp or other narcotic drug or narcotic", wherever they occur, the words "narcotic drug or narcotic" shall be substituted; (b) in section 2, - (i) after clause (a), the following clauses shall be inserted, namely :- (aa) "coca derivative" means - (i) crude cocaine, that is, any extract of coca leaf which can be used, directly or indirectly, for the manufacture of cocaine; (ii) ecgonine, that is, laevo-ecgonine having the chemical formula C9 H15 NO3 H2O, and all the derivatives of laevo-ecgonine from which is can be recovered; and (iii) cocaine, that is, methyl-benzoyl-laevo-ecgonine having the chemical formula C17 H21 NO4, and its salts; (ab) "coca leaf" means - (i) the leaf and young twigs of any coca plant, that is, of the Erythroxylon coca (Lamk.) and the Erythroxylon novo-granatense (Hiern.) and their varieties, and of any other.....

Indian Succession Act, 1925 Section 184

Title: Person Deriving Benefit Indirectly Not Put to Election

State: Central

Year: 1925

A person taking no benefit directly under a Will, but deriving a benefit under it indirectly, is not put to his election. Illustration The lands of Sultanpur are settled upon C for life, and after his death upon, D, his only child. A bequeaths the lands of Sultanpur to B, and 1,000 rupees to C. C dies intestate shortly after the testator, and without having made any election. D takes out administration to C, and as administrator elects on behalf of C's estate to take under the Will. In that capacity he receives the legacy of 1,000 rupees and accounts to B for the rents of the lands of Sultanpur which accrued after the death or the testator and before the death of C. In his individual character he retains the lands of Sultanpur in opposition to the Will.

Finance Act, 2012, (Central) Chapter IV

Title: Indirect Taxes

State: Central

Year: 2012

Chapter IV INDIRECT TAXES

Finance Act, 2011, (Central) Chapter IV

Title: Indirect Taxes

State: Central

Year: 2011

Chapter IV Indirect Taxes

Income Tax Act, 1961 Complete Act

State: Central

Year: 1961

.....data stored in a floppy, disc, tape or any other form of electro-magnetic data storage device;] (13) "business" includes any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture; (14)"capital asset" means property of any kind held by an assessee, whether or not connected with his business or profession, but does not include- (i) any stock-in-trade, consumable stores or raw materials held for the purposes of his business or profession; 29 The following shall be substituted by the Finance Act, 2007, w.e.f. 01.04.2008. "(ii) personal effects, that is to say, movable property (including wearing apparel and furniture) held for personal use by the assessee or any member of his family dependent on him, but excludes- (a) jewellery; (b) archaeological collections; (c) drawings; (d) paintings; (e) sculptures; or (f) any work of art. Explanation.--For the purposes of this sub-clause, "jewellery" includes-- (a) ornaments made of gold, silver, platinum or any other precious metal or any alloy containing one or more of such precious metals, whether or not containing any precious or semi-precious stone, and whether or not worked or sewn.....

Finance Act 1994 Chapter 5

Title: Service Tax

State: Central

Year: 1994

.....Management Act, 1999 (42 of 1999); (9) "authorised service station" means any service station, or centre, authorised by any motor vehicle manufacturer, to carry out any 80[service, repair, reconditioning or restoration] of any motor car, light motor vehicle or two wheeled motor vehicle manufactured by such manufacturer; 39[(9a) "automated teller machine" means an interactive automatic machine designed to dispense cash, accept deposit of cash, transfer money between bank accounts and facilitate other financial transactions; (9b) "automated teller machine operations, maintenance or management service" means any service provided in relation to automated teller machines and includes site selection, contracting of location, acquisition, financing, installation, certification, connection, maintenance, transaction processing, cash forecasting, replenishment, reconciliation and value-added services; (9c) "banker to an issue" means a bank included in the Second Schedule to the Reserve Bank of India Act, 1934(2 of 1934), carrying on the activities relating to an issue including acceptance of application, application money, allotment money and call money, refund of application.....

Finance Act 1994 Section 65

Title: Definitions

State: Central

Year: 1994

.....Management Act, 1999 (42 of 1999); (9) "authorised service station" means any service station, or centre, authorised by any motor vehicle manufacturer, to carry out any 80[service, repair, reconditioning or restoration] of any motor car, light motor vehicle or two wheeled motor vehicle manufactured by such manufacturer; 39[(9a) "automated teller machine" means an interactive automatic machine designed to dispense cash, accept deposit of cash, transfer money between bank accounts and facilitate other financial transactions; (9b) "automated teller machine operations, maintenance or management service" means any service provided in relation to automated teller machines and includes site selection, contracting of location, acquisition, financing, installation, certification, connection, maintenance, transaction processing, cash forecasting, replenishment, reconciliation and value-added services; (9c) "banker to an issue" means a bank included in the Second Schedule to the Reserve Bank of India Act, 1934(2 of 1934), carrying on the activities relating to an issue including acceptance of application, application money, allotment money and call money, refund of application.....

Companies Act, 1956 Complete Act

State: Central

Year: 1956

.....the same activity as that carried on by the head office of the company; or (c) any establishment engaged in any production, processing or manufacture, but does not include any establishment specified in any order made by the Central Government under (section 8);] (10) "company" means a company as defined in (section 3); [(10A) "Company Law Board" means the Board of Company Law Administration constituted under (section 10E);] [(11) "the Court" means,- (a) with respect to any matter relating to a company (other than any offence against this Act), the Court having jurisdiction under this Act with respect to that matter relating to that company, as provided in (section 10) ; (b) with respect to any offence against this Act, the Court of a Magistrate of the First Class or, as the case may be, a Presidency Magistrate, having jurisdiction to try such offence ;] (12) "debenture" includes debenture stock, bonds and any other securities of a company, whether constituting a charge on the assets of the company or not; [(12A) "depository" has the same meaning as in the (Depositories Act, 1996) (22 of 1996); (12B) "derivative" has the same meaning as in clause (aa) of (S.2.....

Finance (No. 2) Act, 1998 Complete Act

State: Central

Year: 1998

.....(c) in clause (15), in sub-clause (iv), in the Explanation, after clause (a), the following clause shall be inserted, namely :- "(aa) the manufacture of computer software or recording of programme on any disc, tape, perforated media or other infor- mation device; or" (d) clause (18A) shall be omitted; (e) clauses (22) and (22.4) shall be omitted; (f) in clause (23C)- (A) after sub clause (iiia), the following sub-clauses shall be inserted, namely - "(iiiab) any university or other educational institution existing solely for educational purposes and not for purposes of profit, and which is wholly or substantially financed by the Government; or (iiiiac) any hospital or other institution for the reception and treat- ment of persons suffering from illness or mental defective - ness or for the reception and treatment of persons during convalescence or of persons requiring medical attention or rehabilitation, existing solely for philanthropic purposes and not for purposes of profit, and which is wholly or substantially financed by the Government; or (iiiad) any university or other educational institution existing solely for educational purposes and not for purposes of profit if.....