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Start Free TrialThe Himachal Pradesh Value Added Tax Act, 2005 Complete Act
State: Himachal
Year: 2005
.....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, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues therefrom; and (ii) any transaction in connection with or ancillary to such trade, commerce, manufacture, adventure or concern; (d) "capital goods" means plant, machinery or equipment 1[including hydraulic mobile pick and carry cranes] used in the process of manufacturing, processing and packing of goods for sale excluding civil structures as may be prescribed; (e) "casual dealer" means any person who carries on occasional transactions of business of buying, selling, supplying or distributing goods whether for cash, deferred payment, commission, remuneration or other valuable consideration; (f) "Commissioner" means the Excise and Taxation Commissioner appointed under sub-section (1) of section 3; (g) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying,.....
List Judgments citing this sectionThe Mizoram Value Added Tax Act, 2005 Complete Act
State: Mizoram
Year: 2005
.....means any person appointed to be an Assistant Commissioner of Taxes under this Act; (6) "Business" includes, - (a) 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 or concern; and (b) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; (7) "Commissioner" means the Commissioner of Taxes appointed by the Government; (8) "capital goods" means plant, machinery and equipment used in the process of manufacturing excluding civil structures; (9) "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 for deferred payment, or for commission, remuneration, or other valuable consideration; (10) "contractual transfer price", in relation to any period, shall mean the aggregate of the amount.....
List Judgments citing this sectionPunjab Vat Act, 2005 Complete Act
State: Punjab
Year: 2005
.....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 transaction in connection with or ancillary or incidental to such trade, commerce, manufacture, adventure or concern; (d) "capital goods" means any plant, machinery or equipment including equipment for pollution control, quality control, laboratory and cold storage, used in manufacturing, processing and packing of taxable goods for sale; (e) "carrier of goods" includes a person or a transport company or a booking agency, who transports, receives or delivers goods; (f) "casual trader" means a person other than a taxable person or registered person, who whether as principal, agent or in any other capacity, undertakes occasional transactions in the nature of business involving purchase, sale, supply or distribution of goods or conducting any exhibition-cum-sale in the State, whether for cash, deferred payment, commission,.....
List Judgments citing this sectionThe Rajasthan Value Added Tax Act, 2003 Complete Act
State: Rajasthan
Year: 2003
.....means any person at whose instance or for whose benefit a works contract is executed; (6) "business" includes" (i) any trade, commerce or manufacture; or (ii) 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 gain or profit accrues from such trade, commerce, manufacture, adventure or concern; or (iii) any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; or (iv) any transaction in connection with or incidental or ancillary or consequential to the commencement or closure of such business; or (v) any occasional transaction in the nature of such trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction; (7) "capital goods" means plant and machinery including parts and accessories thereof, meant for use in manufacture unless otherwise notified by the State Government from time to time in the Official Gazette; (8) "casual trader" means a person who,.....
List Judgments citing this sectionBengal Ferries Act, 1885 Complete Act
State: West Bengal
Year: 1885
.....Act, 1885. Section 2 Extent and commencement of Act It shall extend to 11. Subs, by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order. 1948. [the States22. Word subs, by the Adaptation of Laws Order, 1950. of West Bengal and Bihar and to that part of the State22. Word subs, by the Adaptation of Laws Order, 1950. of Orissa which on the first day of August 1885 was] subject to the Lieutenant Governor of Bengal : [And it shall come into force on such date as the Lieutenant-Governor may, by notification in the Calcutta Gazette, appoint in this behalf]. Section 3 Regulation 6 of 1819 and Ben. Act 1 of 1866 repealed Regulation 6 of 1819 and Bengal Act 1 of 1866 are hereby repealed; but all determinations, declarations, orders and rules made, engagements entered into and securities taken under such Regulation and Act shall be deemed to be respectively made, entered into and taken under this Act. Section 4 Act not to apply to municipal ferries Nothing in this Act contained shall apply to any ferry deemed or declared to be a municipal ferry under the provisions of the Bengal Municipal Act, 33. Figures subs, by Ben. Act 1 of 1939. [1932]. Section 5.....
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