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Start Free TrialMaharashtra Value Added Tax ,rules Complete Act
State: Maharashtra
Year: 2005
.....a registered dealer means - the total of all taxes payable by him in respect of all his places of business in the State under the Central Sales Tax Act, 1956 and the Act, or as the case may be, the Bombay Sales Tax Act, 1959, after adjustment of the amount of set-off or refund claimed by him, if any under the respective Act. For the purposes of this rule, the expression "previous year" includes the year ending on the 31 st March 2005. Explanation II." For the purposes of this rule, the first six monthly return shall be for the period starting on the appointed day or, as the case may be, 1 st April and ending on the 30 th September. The second six monthly return shall be for the period starting on the 1 st October and ending on the 31 st March. 18. Special provision for first and last return in certain cases and for dealers under the package scheme of incentives. " (1) Where a dealer has become liable to be registered under this Act, the first return to be furnished by him shall be for the period from the appointed day, 1 st April of the year, or as the case may be, from the date of event which makes him liable to pay tax to the end of the quarter containing the date of.....
List Judgments citing this sectionThe Aizawl Development Authority Act, 2005 Complete Act
State: Mizoram
Year: 2005
.....to do anything necessary or expedient for purposes of such development and for purposes incidental thereto. Provided that save as provided in this Act, nothing contained in this Act shall be construed as authorizing the disregard by the Authority of any law for the time being in force. CHAPTER III MASTER PLAN AND ZONAL DEVELOPMENT PLAN 7. Civic survey of, and master plan for, Aizawl " (1) The Authority shall, as soon as may be, carry out a civic survey of, and prepare a master plan for .Aizawl. (2) The master plan shall - (a) define the various zones into which Aizawl may be divided for the purposes of development and indicate the manner in which the land in each zone is proposed to be used (whether by carrying out thereon of development or otherwise) and the stages by which any such development shall be carried out; and (b) serve as a basic pattern of frame-work within which the zonal development plans of the various zones may be prepared. (3) The master plan may provide for any other matter which is necessary for the proper development of Aizawl. (4) If prior to the commencement of this Act, a master plan has been prepared for Aizawl and the same has been.....
List Judgments citing this sectionThe Chhattisgarh Value Added Sales Tax Act, 2005 Complete Act
State: Chattisgarh
Year: 2005
THE CHHATTISGARH VALUE ADDED SALES TAX ACT, 2005 THE CHHATTISGARH VALUE ADDED SALES TAX ACT, 2005 [Act No. 2 of 2005] [ Published in C.G. Rajpatra (Asadharan) dated 24-3-2005 Pages 108(89-155).] [24th March, 2005] PREAMBLE An Act to levy tax on sales and purchases of goods in the State of Chhattisgarh. Be it enacted by the Chhattisgarh Legislature in the Fifty-fourth Year of the Republic of India as follows:-- Section 1 - Short title, extent and commencement (1) This Act may be called the Chhattisgarh Value Added Sales Tax Act, 2005. (2) It extends to the whole of Chhattisgarh. (3) It shall come into force on such date as the State Government may, by notification, appoint. Section 2 - Definitions In this Act, unless there is anything repugnant in the subject of context-- (a) "Appellate Deputy Commissioner" means an Appellate Deputy Commissioner of Sales Tax appointed under Section 3 and includes an Additional Appellate Deputy Commissioner of Sales Tax; (b) "Assistant Commissioner" means an Assistant Commissioner of Sales Tax appointed under Section 3 and includes an Additional Assistant Commissioner of Sales Tax; (c) "Board" means Board of.....
List Judgments citing this sectionPunjab 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.....
List Judgments citing this sectionThe Special Economic Zones Act, 2005 Complete Act
State: Central
Year: 2005
.....Economic Zones may be demarcated by the Central Government or any authority specified by it as" (a) the processing area for setting up Units for activities, being the manufacture of goods, or rendering services; or (b) the area exclusively for trading or warehousing purposes; or (c) the non-processing areas for activities other than those specified under clause (a) or clause (b). SECTION 07: EXEMPTION FROM TAXES, DUTIES OR CESS Any goods or services exported out of, or imported into, or procured from the Domestic Tariff Area by," (i) a Unit in a Special Economic Zone; or (ii) a Developer, shall, subject to such terms, conditions and limitations, as may be prescribed, be exempt from the payment of taxes, duties or cess under all enactments specified in the First Schedule. COMMENTS Any goods or services exported out of, or imported into, or procured from the Domestic Tariff Area by a Unit in a Special Economic Zone, or a Developer shall be exempt from the payment of taxes, duties or cess subject to prescribed terms, conditions and limitations. CHAPTER III CONSTITUTION OF BOARD OF APPROVAL SECTION 08: CONSTITUTION OF BOARD OF APPROVAL (1) The Central Government shall, within.....
List Judgments citing this sectionJharkhand Value Added Tax Act, 2005 Complete Act
State: Jharkhand
Year: 2005
..... (vii) "Branded" means any goods sold under a name or Trade Mark registered or pending registration of transfer under the Trade and Merchandise Act 1958 (Central Act 43 of 1958) or the Trade Marks Act 1999 (Central Act 47 of 1999). (viii) "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.....
List Judgments citing this sectionThe Kerala Tax on Paper Lotteries Act 2005[1] Complete Act
State: Kerala
Year: 2005
.....in usual draw of lotteries. (d)"Commissioner" means the Commissioner of Commercial Taxes appointed under Section 3 of the Kerala General Sales Tax Act 1963 (Act 15 of 1963); (e)"Deputy Commissioner" means the Deputy Commissioner of Commercial Taxes appointed under Section 3 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963); (f)"Deputy Commissioner (Appeal)" means the Deputy Commissioner (Appeal) of Commercial Taxes appointed under Section 3 of the Kerala General Sales Tax Act, 1963; (g)"Draw" means any method by which the prize winning number of numbers are drawn for each lottery, by operation of the draw machine or any other manual mechanical method which selects numbers on a methodology and where the operation is visibly transparent to the viewers; (h)"Joint Commissioner" means the Joint Commissioner of Commercial Taxes appointed under Section 3 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963); (i)"Lottery" means a scheme, in whatever form and by whatever name called for distribution of prizes by lot of chance to those persons participating in the chances of a prize by purchasing tickets organized by the Government of India or the Government of a State.....
List Judgments citing this sectionThe 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.....
List Judgments citing this sectionThe 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,.....
List Judgments citing this sectionWest Bengal Ground Water Resources (Management,control and Regulation) Act, 2005 Complete Act
State: West Bengal
Year: 2005
.....Bengal Legislature received the assent of the Governor and was published in the Kolkata Gazette, Extraordinary, Part 111, No. 2110-L, WEST BENGAL ACT NO. XVIII OF 2005. An Act to manage, control and regulate indiscriminate extraction of ground water in West Bengal and to provide for matters connected therewith or incidental thereto. Whereas it is expedient: to manage, control and regulate indiscriminate extraction or use of ground water; And whereas it is further expedient to provide against the widespread contamination of ground water with arsenic, fluoride, iron, other heavy metals or metalloids, organic and inorganic pesticides, fungicides, and rodenticides; It is hereby enacted as follows:- Section 1 Short title, extend and commencement (1) This Act may be called the West Bengal Ground Water Resources (Management, Control and Regulation)Act, 2005. (2) It extends to the whole of the State of West Bengal. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Section 2 Definitions In this Act, unless the context otherwise requires, - (a) "Corporation Level Authority" means the Kolkata Municipal.....
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