Bare Act Search Results

Value Added Tax Act, 2003 Section 20

Title: Deduction of Input Tax on Exports and Interstate Sales, Etc.

State: Karnataka

Year: 2003

.....provided under Section 10, from output tax payable by such dealer. (2) Goods sold by a registered dealer to any other registered dealer who is a unit located in any special economic zone established under authorisation by the authorities specified by the Central Government in this behalf or who is an Export Oriented Unit, shall be exempt from the tax payable under this Act. Explanation 1.- For the purposes of this section, the expression ''special economic zone'' has the meaning assigned to it in clause (iii) to Explanation 2 to the proviso to section 3 of the Central Excise Act, 1944 (Central Act 1 of 1944). Explanation 2.- For the purpose of this section, "Export Oriented Unit" means a unit certified as such by the Central Government.

Karnataka Value Added Tax Act, 2003 Section 20

Title: Deduction of Input Tax on Exports and Interstate Sales, and to Special Economic Zone Units and Developers Etc

State: Karnataka

Year: 2003

.....dealer who is a unit located in any special economic zone established under authorization by the authorities specified by the Central Government in this behalf, shall be deducted as provided under Section 10 subject to such conditions as may be prescribed, from the output tax payable by such dealer.] . Explanation 1.- For the purposes of this section, the expression ''special economic zone'' has the meaning assigned to it in clause (iii) to Explanation 2 to the proviso to section 3 of the Central Excise Act, 1944 (Central Act 1 of 1944). Explanation 2.-1[****] __________________________________ 1. Omitted by Karnataka Value Added Tax (Amendment) Act ,2005. 2. Substituted by Karnataka Value Added Tax (Amendment) Act ,2005. 3. Inserted by Karnataka Value Added Tax (Amendment) Act, 2005

Bombay Police Act, 1951, (Maharashtra) Section 83

Title: Interstate Property over Four Hundred Rupees in Value

State: Maharashtra

Year: 1951

.....who has died interstate, and not to be under four hundred rupees in value, the Commissioner shall communicate with the Administrator-General with a view to its being dealt with under the provisions of the Administrator-General's Act, 1913, or other law for the time being in force. (2)2[In areas outside the charge of a Commissioner] the property shall be delivered to the police-patel, if any, of the town or village in which the same was found, and a receipt therefor taken from the police-patel, who shall forward such property to the Magistrate to whom such police-patel is subordinate. If in any such case there be no police-patel of such town or village, the Police shall forthwith report to such Magistrate as the Magistrate of the district shall, from time to time, appoint in this behalf, and act thereafter as the said first mentioned Magistrate shall direct. ___________________ 1. These words were substituted for the words "In Greater Bombay" by Bom. 56 of 1959, s. 3, Schedule. 2. These words were substituted for the words "In areas outside Greater Bombay" by Bom. 56 of 1959, s. 3, Schedule.

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.....

Jharkhand Value Added Tax Act, 2005 Complete Act

State: Jharkhand

Year: 2005

....."Business" includes - (a) The provisions of any services, but excluding the services provided by an employee; (b) Any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce, manufacture, whether or not such trade, commerce, manufacture, adventure, 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, concern; and (c) Any transaction in connection with, or incidental or ancillary to such trade or services, commerce, manufacture, adventure or concern; referred to in clause (a) and includes any transactions involving goods whether or not in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, scrap or waste materials goods, which are obtained as waste-product, by-product in the course of manufacture or processing of other goods or mining or generation and distribution of electricity. (ix) "Commissioner" means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes appointed by the Government under this Act and includes any other officer upon whom the State.....

The Tripura Value Added Tax Act, 2004 Complete Act

State: Tripura

Year: 2004

.....(Excise & Taxation) Department, authorised to make any assessment under the Act. (4) 'Business' includes : (a) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce or manufacture, adventure or concern is carried on with a motive to making 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. (5) 'Capital goods' means plant, machinery and equipment used in the process of manufacturing. (6) 'Casual traders' means a person who, whether as principal, agent or in any other capacity, carries on occasional transaction of a business nature involving the buying, selling, supplying or distribution of goods in the State, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration. (7) 'Commissioner' means any person appointed by the State Government to be a Commissioner of Taxes. (8) 'Dealer' means any person who carries on the business of buying,.....

The West Bengal Appropriation (No.2), Act, 2014] Complete Act

State: West Bengal

Year: 2014

.....2015; It is hereby enacted in the Sixty-fifth Year of the Republic of India, by the Legislature of West Bengal, as follows:- Short title:- 1. This Act may be called the West Bengal Appropriation (No.2) Act, 2014. Issue of Rs. 160459,53,38,000 out of the Consolidated Fund of West Bengal for the year 2014-2015:- 2. From and out of the Consolidated Fund of West Bengal, there may be paid and applied sums not exceeding those specified in column 3 of the Schedule amounting in the aggregate [inclusive of the sums specified in column 3 of the Schedule to the West Bengal Appropriation (Vote on Account) Act, 2014] to the sum of rupees one lakh sixty thousand four hundred fifty-nine crore fifty-three lakh and thirty-eight thousand towards defraying the several charges which will come in course of payment during the year ending on the thirty-first day of March, 2015, in respect of the services and purposes specified in column 2 of the Schedule. Appropriation:- 3. The sums authorized to be paid and applied from and out of the Consolidated Fund of West Bengal by this Act shall be appropriated for the services and purposes expressed in the Scheduled in relation to the year ending on the.....

The West Bengal Appropriation (Vote On Account) Act, 2014 Complete Act

State: West Bengal

Year: 2014

.....of India, by the Legislature of West Bengal, as follows:- Short title:- 1. This Act may be called the West Bengal Appropriation (Vote on Account) Act, 2014. (Section 2.3) Issue of Rs.53486,51,12,000 out of the Consolidated Fund of West Bengal for the Year 2014-2015:- 2. From and out of the Consolidated Fund of West Bengal, there may be paid and applied sums not exceeding those specified in column 3 of the Schedule amounting in the aggregate to the sum of rupees fifty-three thousand four hundred eighty-six crore fifty-one lakh and twelve thousand towards defraying the several charges which will come in course of payment during the year ending on the thirty-first day of March, 2015, in respect of the services and purposes specified in column 2 of the Schedule. Appropriation:- 3. The sums authorized to be paid and applied from and out of the Consolidated Fund of West Bengal by this Act shall be appropriated for the services and purposes expressed in the Schedule in relation to the year ending on the thirty-first day of March, 2015. SCHEDULE [See sections 2 and 3.] 1 2 3 Demand Number/Serial Number Service and purposes Sums not exceeding Voted by.....

Value Added Tax Act, 2003 Chapter 1

Title: Introduction

State: Karnataka

Year: 2003

.....an assessment made or deemed to have been made under this Act and includes a re-assessment. (6) 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 in furtherance of gain or profit and whether or not any gain or profit accrues therefrom; and (b) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern. (7) Capital goods means plant, including cold storage and similar plant, machinery, goods vehicles, equipments, moulds, tools and jigs whose total cost is not less than an amount to be notified by the Government or the Commissioner, and used in the course of business other than for sale. (8) Commissioner means any person appointed to be a Commissioner of Commercial Taxes under Section 3 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957). (9) Company shall have the meaning assigned to it in the Companies Act, 1956 (Central Act 1 of 1956). (10) To cultivate with its grammatical variations and cognate expressions means to carry.....

Value Added Tax Act, 2003 Section 2

Title: Definitions

State: Karnataka

Year: 2003

.....an assessment made or deemed to have been made under this Act and includes a re-assessment. (6) 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 in furtherance of gain or profit and whether or not any gain or profit accrues therefrom; and (b) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern. (7) Capital goods means plant, including cold storage and similar plant, machinery, goods vehicles, equipments, moulds, tools and jigs whose total cost is not less than an amount to be notified by the Government or the Commissioner, and used in the course of business other than for sale. (8) Commissioner means any person appointed to be a Commissioner of Commercial Taxes under Section 3 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957). (9) Company shall have the meaning assigned to it in the Companies Act, 1956 (Central Act 1 of 1956). (10) To cultivate with its grammatical variations and cognate expressions means to carry.....