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Start Free TrialThe Kerala General Sales Tax (Amendment ) Act, 20001 Complete Act
State: Kerala
Year: 2000
THE KERALA GENERAL SALES TAX (AMENDMENT ) ACT, 20001 THE KERALA GENERAL SALES TAX (AMENDMENT ) ACT, 20001 (Act 8 of 2000) An Act further to amend the Kerala General Sales Tax Act, 1963. Preamble:•WHEREAS it is expedient further to amend the Kerala General Sales Tax Act, 1963 (15 of 1963) for the purposes hereinafter appearing; BE it enacted in the Fifty-first Year of the Republic of India as follows:• 1. Short title and commencement.• (1) This Act may be called the Kerala General Sales Tax (Amendment) Act, 2000. (2) It shall be deemed to have come into force on the 1st day of January, 2000. 2. Amendment of section 4.• In the Kerala General Sales Tax Act, 1963 (15 of 1963) (hereinafter referred to as the principal Act) in clause, (c) of sub-section (3) of section 4, for the words "one lakh rupees" the words "one lakh fifty thousand rupees" shall be substituted. 3. Amendment of section 5.• In section 5 of the principal Act,• (1) in clause (iii) of sub-section (1), for the words "at the rate of six per cent at all points of such transfer on an aggregate turnover of rupees two lakh and above" the words "at the rate of eight per.....
List Judgments citing this sectionThe 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).....
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