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The Kerala Finance Act, 2002 [1] Complete Act

State: Kerala

Year: 2002

.....Act, shall be deemed to have come into force on the 1st day of April, 2002 and shall be in force till the 2nd day of April, 2002; sub-section (4) of section 3 and section 6 of this Act shall be deemed to have come into force on the 31st day of Mach, 2002 and shall be in force till the 31st day of March, 2003 and the remaining provisions of this Act shall be deemed to have come into force on the 1st day of April, 2002. 2. Amendment of Act 1 of 1077.-- In the Abkari Act, 1077 (1 of 1077), - (1) in section 18, in sub-section (3), - (a) after item (b) under the heading "(2) Luxury Tax" the following items and entries shall respectively be inserted, namely:-- "(c) when levied in the form of a fee for licence for the sale of Foreign Liquor (Foreign made) (i) in whole sale Rs.25,00,000(Rupees Twenty five lakhs) for a year or part thereof (ii) in retail Rs. 10,00,000 (Rupees Ten lakhs) for a year or part thereof (iii) in hotels or restaurants Rs.25,00,000(Rupees Twenty five lakhs) for a year or part thereof (iv) in non-proprietary clubs to its members Rs, 10,00,000 (Rupees ten lakhs) for a year or part thereof (v) in.....

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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.....

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