Bare Act Search Results

The Himachal Pradesh Value Added Tax Act, 2005 Complete Act

State: Himachal

Year: 2005

THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 [Act No. 12 of 2005] PREAMBLE An Act to re-enact the law to provide for the levy of a value added tax on the sales or purchases of goods in the State of Himachal Pradesh and for certain other matters connected therewith. BE it enacted by the Legislative Assembly of Himachal Pradesh in the Fifty-sixth Year of the Republic of India, as follows: - Chapter I - PRELIMINARY Section 1 - Short title and commencement (1) This Act may be called the Himachal Pradesh Value Added Tax Act, 2005. (2) It shall come into force from such date as the Government may, by notification, appoint. Section 2 - Definitions In this Act, unless there is anything repugnant in the subject or context, -- (a) "Act" means the Himachal Pradesh Value Added Tax Act, 2005. (b) "Assessing Authority" means any person appointed by the 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,.....

The Mizoram Value Added Tax Act, 2005 Complete Act

State: Mizoram

Year: 2005

.....material or for the execution of works contract; (18) "Joint Commissioner" means any persons appointed to be a Joint Commissioner under this Act; (19) "manufacture" with its grammatical variations and cognate expressions means producing, making, extracting, altering, ornamenting, finishing, assembling or otherwise processing, treating or adapting any goods and includes printing, but does not include any such process or mode of manufacture; (20) "output tax" in relation to any period means the tax payable by a dealer under this Act in respect of any sale or purchase of goods by that dealer during that period in the course of his business; (21) "person" includes - (a) an individual; (b) a joint family; (c) a company; (d) a firm; (e) an association of persons or a body of individual; whether incorporated or not; (f) the Central Government or the Government of Mizoram or the Government of any other State or Union Territory in India; (g) a local authority; (22) "place of business" means any place where a dealer carries on the business and includes- (a) any warehouse, go-down, or other place where a dealer stores or processes his goods; (b) any place.....

Punjab Vat Act, 2005 Complete Act

State: Punjab

Year: 2005

PUNJAB VAT ACT, 2005 PUNJAB VAT ACT, 2005 ACT NO. 8 OF 2005 AN ACT to provide for the levy and collection of value added tax and turnover tax on the sales or purchases of goods and for the matters connected therewith and incidental thereto, and for the repeal of the Punjab General Sales Tax Act, 1948. BE it enacted by the Legislature of the State of Punjab in the Fifty-sixth Year of the Republic of India as follows:-- CHAPTER - I PRELIMINARY Short title and commencement. 1. (1) This Act may be called the Punjab Value Added Tax Act, 2005. (2) It shall come into force from the 1st day of April, 2005. Definitions. 2. In this Act, unless the context otherwise requires, " (a) "account books" means record of business transactions and includes accounts, registers and documents maintained in any manner including 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.....

Central Excise Tariff (Amendment) Act, 2004 Section II

Title: Vegetable Products

State: Central

Year: 2004

SECTION II VEGETABLE PRODUCTS NOTES 1. In this Section, the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 per cent. by weight. 2 In this Section the expression, "unit container" means a container, whether large or small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister) designed to hold a predetermined quantity or number.

Central Excise Tariff (Amendment) Act, 2004 Section IV

Title: Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes

State: Central

Year: 2004

SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES NOTES 1. In this Section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. 2. In this Section the expression, "unit container" means a container, whether large or small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister) designed to hold a predetermined quantity or number.

Central Excise Tariff (Amendment) Act, 2004 Chapter XXXII

Title: Tanning or Dyeing Extracts; Tannins and their Derivatives; Dyes, Pigments and Other Colouring Matter; Paints and Varnishes; Putty and Other Mastics; Inks

State: Central

Year: 2004

.....pigments of heading 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non---aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other preparations of heading3207,3208,3209,3210,3212,3213 or 3215. 4. Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 per cent. of the weight of the solution. 5. The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers. 6. The expression "stamping foils" in heading 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of: (a) metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or (b) metal (including precious.....

Central Excise Tariff (Amendment) Act, 2004 Chapter LXIX

Title: Ceramic Products

State: Central

Year: 2004

..... 3. In relation to products of heading 6908, 6909, 6911, 6912 and 6913, the process of printing, decorating or ornamenting shall amount to 'manufacture'. Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) I. --GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS 6901 BRICKS, BLOCKS, TILES AND OTHER CERAMIC GOODS OF SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESELGUHR, TRIPOLITE OR DIATOMITE) OR OF SIMILAR SILICEOUS EARTHS 6901 00 - Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths: 6901 00 10 -- Bricks mt Nil 6901 00 20 --- Blocks mt 16% 6901 00 30 --- Tiles mt 16% 6901 00 90 --- Other mt 16% 6902 REFRACTORY BRICKS, BLOCKS, TILES AND SIMILAR REFRACTORY CERAMIC CONSTRUCTIONAL GOODS, OTHER THAN THOSE OF SILICEOUS FOSSIL MEALS OR SIMILAR SILICEOUS EARTHS 6902 10 -.....

Central Excise Tariff (Amendment) Act, 2004 Chapter LXX

Title: Glass and Glassware

State: Central

Year: 2004

.....6. In relation to products of headings 7009, 7010, 7011, 7015, 7018 and 7020 the process of printing, decorating or ornamenting shall amount to 'manufacture'. SUB-HEADING NOTE For the purposes of sub-headings 7013 21, 7013 31 and 7013 91, the expression "lead crystal" means only glass having a minimum lead monoxide (PbO) content by weight of 24%. Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) 7001 CULLET AND OTHER WASTE AND SCRAP OF GLASS; GLASS IN THE MASS 7001 00 - Cullet and other waste and scrap of glass; glass in the mass: 7001 00 10 --- Cullet and other waste and scrap of glass kg. 16% 7001 00 20 --- Enamel glass in the mass kg. 16% 7001 00 90 --- Other kg. 16% 7002 GLASS IN BALLS (OTHER THAN MICROSPHERES OF HEADING 7018), RODS OR TUBES, UNWORKED 7002 10 00 - Balls kg. 16% 7002 20 - Rods: 7002 20 10 --- Enamel glass rods kg. 16% 7002 20 90 --- Other .....

Central Excise Tariff (Amendment) Act, 2004 Chapter LXXXIV

Title: Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

State: Central

Year: 2004

..... 8429 59 00 - Other u 16% 8430 OTHER MOVING, GRADING, LEVELLING, SCRAPING, EXCAVATING, TAMPING, COMPACTING, EXTRACTING OR BORING MACHINERY, FOR EARTH, MINERALS OR ORES; PILE-DRIVERS AND PILE-EXTRACTORS; SNOW-PLOUGHS AND SNOW-BLOWERS 8430 10 - Pile-drivers and pile-extractors: 8430 10 10 -- Pile-drivers u 16% 8430 10 20 --- Pile-extractors u 16% 8430 20 00 - Snow-ploughs and snow-blowers u 16% - Coal or rock cutters and tunneling machinery: 8430 31 -- Self-propelled: 8430 31 10 -- Coal cutters u 16% 8430 31 20 -- Tunneling machinery u 16% 8430 31 90 -- Other u 16% 8430 39 00 - Other u 16% - Other boring or sinking machinery: 8430 41 -- Self-propelled: 8430 41 10 -- Tube well drilling and core drilling machinery u 16% 8430 41 20 -- Petroleum and gas well drilling machinery u 16% .....

The Tripura Value Added Tax Act, 2004 Complete Act

State: Tripura

Year: 2004

.....73 87. Power to Make Rule 73 Chapter "XIV (TRANSITION, REPEAL AND SAVINGS) 88. Transition 74 89. Repeal and Savings 77 THE TRIPURA VALUE ADDED TAX ACT, 2004 An Act to provide for the levy and collection of Value Added Tax at different points of sale in the State of Tripura. Be it enacted by the Tripura Legislative Assembly in the fifty fifth year of the republic of India as follows:- Chapter- I PRELIMINARY 1. Short Title, Extent and Commencement - (1) This Act may be called the Tripura Value Added Tax Act, 2004. (2) It extends to the whole of the State of Tripura. (3) It shall come into force on such date as the State Government may, by notification in Official Gazette, appoint. 2. Definitions - In this Act, unless the context otherwise specifies, (1) ˜Act' means the Tripura Value Added Tax Act, 2004. (2) "Assessee" means any person by whom tax or any other sum of money is payable under this Act and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of tax payable by him; (3) 'Assessing Authority' means an officer of the Finance (Excise & Taxation) Department, authorised to make any assessment under the Act. (4).....