Bare Act Search Results

The Tripura Value Added Tax (Amendment) Act, 2007 Complete Act

State: Tripura

Year: 2007

.....:- In Section 89 of the Principal Act, after sub-section (1), the following sub-section shall be inserted, namely :- "(1)A. The Tripura purchase Tax Act 1990 (Act No.9 of 1990) (here in after referred as repealed Act) as in force in the State of Tripura is hereby repealed. Provided that such repeal shall not affect the previous operation of the said Act or any right, title, obligation or liability already acquired, accrued or incurred thereunder and subject there to, anything done or any action taken including any appointment, notification, notice, order, rule form, regulation, certificate, license or permit in exercise of any power conferred by or under the said Act, shall be valid and always be deemed to have been valid, during the period that Act was in force notwithstanding the repeal of the Act." 17. Repeal and Saving :- (i) Tripura Value Added Tax (Amendment) Ordinance, 2007 (Tripura Ordinance No.1 of 2007) is hereby repealed. (ii) Notwithstanding such repeal of the said Ordinance, anything done, any action taken, order issued, Notification published, proceeding started, appeal preferred, legal effect produced, by or under the provision of the said Ordinance, shall be.....

The Tripura Value Added Tax (Amendment) Ordinance, 2007 Complete Act

State: Tripura

Year: 2007

.....In Section 89 of the Principal Act, after sub-section (1), the following sub-section shall be inserted, namely :- "(1) A. The Tripura purchase Tax Act 1990 (Act No.9 of 1990) (here in after referred as repealed Act) as in force in the State of Tripura is hereby repealed. Provided that such repeal shall not affect the previous operation of the said Act or any right, title, obligation or liability already acquired, accrued or incurred thereunder and subject there to, anything done or any action taken including any appointment, notification, notice, order, rule form, regulation, certificate, license or permit in exercise of any power conferred by or under the said Act, shall be valid and always be deemed to have been valid, during the period that Act was in force notwithstanding the repeal of the Act." Amendment of the Schedule Schedule II(a) List of goods taxable @4%. Sl.no. 15 of schedule " II(a) be deleted because bearing is also used as motor parts, motor cycle/scooter parts, taxable under Sl.No.117 of schedule II(b). Bearing used as machine parts were taxable under Sl.No.106 of II(b). Bearing used as by-cycle/rickshaw parts taxable under Sl.No.18 of schedule II(a). So,.....

Karnataka Sales Tax Act, 1957 Chapter III

Title: Incidence and Levy of Tax

State: Karnataka

Year: 1957

.....by weight of the total fibre content] but excluding any cloth on which a duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957), has been levied.] 9 [(1-D x x x ] 10 [(2) Notwithstanding anything contained in sub-section (5), 1 [every dealer,] shall, whatever be the quantum of his total turnover, be liable to pay tax at the rate specified in this Act, 11 [on the sale of any goods which he has purchased in the course of inter-State trade or commerce in respect of which the concessional rate of tax under clause (b) of sub-section (1) of section 8 of the Central Sales Tax Act, 1956, has been levied.]] (3) Notwithstanding anything contained in sub-section (1), the tax under this Act shall be levied-- (a) in the case of the sale of any of the goods mentioned in column(2) of the Second Schedule, by the first or the earliest of successive dealersin the State who is liable to tax under this section, a tax at the rate specified in the corresponding entry of column (3) of the said Schedule, on the 12 [taxable turnover] of sales of such dealer in each year relating to such goods: 13 [Provided that in respect of sale by the.....

Finance (No. 2) Act 1977 Chapter III

Title: Direct Taxes

State: Central

Year: 1977

.....in any Indian company which are issued to the public or are listed in a recognised stock exchange in India in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder; (vi) deposits for a period of not less than three years with the State Bank of India established under the State Bank of India Act, 1955 (23 of 1955) or any subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959) or any nationalised bank, that is to say, any corresponding new bank constituted under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) or any co-operative society engaged in carrying on the business of banking (including a co-operative land mortgage bank or a co-operative land development bank). Explanation 2 : "Cost" in relation to any new asset, being a deposit referred to in clause (vi) or Explanation 1. means the amount of such deposit. (2) Where the new asset is transferred or converted (otherwise than by transfer) into money, within a period of three years from the date of its acquisition, the amount of capital gain arising from the transfer of the.....

Income Tax Act, 1961 Section 32A

Title: Investment Allowance

State: Central

Year: 1961

.....income chargeable under the head Profits and gains of business or profession of any one previous year. Explanation: For the purposes of this sub-section, actual cost means the actual cost of the ship, aircraft, machinery or plant to the assessee as reduced by that part of such cost which has been met out of the amount released to the assessee under sub-section (6) of section 32AB. (2) The ship or aircraft or machinery or plant referred to in sub-section (1) shall be the following, namely: (a) a new ship or new aircraft acquired after the 31st day of March, 1976, by an assessee engaged in the business of operation of ships or aircraft; (b) any new machinery or plant installed after the 31st day of March, 1976, (i) for the purposes of business of generation or distribution of electricity or any other form of power; or (ii) in a small-scale industrial undertaking for the purposes of business of manufacture or production of any article or thing; or (iii) in any other industrial undertaking for the purposes of business of construction, manufacture or production of any article or thing, not being an article or thing specified in the list in the Eleventh Schedule: .....

Finance (No. 2) Act 1977 Section 9

Title: Amendment of Section 32a

State: Central

Year: 1977

.....(iii), the following sub-clauses shall be substituted, namely :- "(ii) in a small-scale industrial undertaking for the purposes of business of manufacture or production of any article or thing; or (iii) in any other industrial undertaking for the purposes of business of construction, manufacture or production of any article or thing, not being an article or thing specified in the list in the Eleventh Schedule." (ii) in the Explanation, for the words, brackets and figure "this sub-section and sub-section (4)", the words, brackets, figures and letter "this sub-section and sub-sections (2B) and (4)" shall be substituted; (b) after sub-section (2), the following sub-sections shall be inserted, namely : (2A) The deduction under sub-section (1) shall not be denied in respect of any machinery or plant installed and used mainly for the purposes of business of construction, manufacture or production of any article or thing not being an article or thing specified in the list in the Eleventh Schedule, by reason only that such machinery or plant is also used for the purposes of business of construction, manufacture or production of any article or thing specified in the said list. .....

Karnataka Sales Tax Act, 1957 Section 6

Title: Levy of Purchase Tax Under Certain Circumstances

State: Karnataka

Year: 1957

.....goods in circumstances in which no tax under section 5 is leviable on the sale price of such goods and, (i) either consumes such goods in the manufacture of other goods for sale or otherwise 2 [or consumes otherwise,] or disposes of such goods in any manner other than by way of sale in the State, or (ii) despatches them to a place outside the State except as a direct result of sale or purchase in the course of inter-State trade or commerce, shall be liable to pay tax on the purchase price of such goods at the same rate at which it would have been leviable on the sale price of such goods under section 5: Provided that this section shall not apply,-- 3 [(i) in respect of sale or purchase of goods specified in the Fourth Schedule,-- (a) which are taxable at the point of purchase; and (b) which have already been subjected to tax under sub-section (4) of section 5.] (ii) in respect of sale or purchase of goods specified in the Second Schedule which have already been subject to tax under clause (a) of subsection (3) of section 5.] 4 [x x x] 5 [Explanation.--For the purpose of this section "consumes such goods in the manufacture" shall include goods consumed for.....

West Bengal Municipal Corporation Act, 2006 Complete Act

State: West Bengal

Year: 2006

.....performance, amusement, game, and sport to which persons are ordinarily admitted on payment; (36) "factory" means a factory as defined in the Factories Act, 1948 (63 of 1948); (37) "filth" includes offensive matter and sewage; (38) "footpath" or "footway" means pavement at the side of road or street for pedestrians; (39) "goods" includes animals; (40) "habitable room" means a room constructed or adapted for human habitation; (41) "heritage building or site" means any building of one or more premises, or any part thereof, or any monument, or any precinct, or any site, which requires preservation and conservation for historical, architectural, environmental or cultural purpose, and includes such portion of the land adjoining such building or any part thereof as may be required for fencing or covering or otherwise preserving such building, and also includes the areas and buildings requiring preservation and conservation for the purpose as aforesaid under subclause (ii) of clause (a) of sub-section (4) of section 31 of the West Bengal Town and Country (Planning and Development) Act, 1979(West Ben. Act XIII of 1979); (42) "Heritage Conservation Committee" means the.....

West Bengal Municipal Act, 1993 Complete Act

State: West Bengal

Year: 1993

.....epidemic, endemic, or infectious disease which the State Government may, by notification, declare to be a dangerous disease for the purposes of this Act; 44. Clause (15A) ins, by W.B. Act 45 of 1994. (15A) "District Magistrate" means the District Magistrate referred to in sub-section (1) of S.20 of the Code of Criminal Procedure, 1973; 55. Clauses (15B) and (15C) ins. by W.B. Act 32 of 1997. (15B) "District Planning Committee" means the District Planning Committee constituted under sub-section (1) of S.3 of the West Bengal District Planning Committee Act, 1994, and includes the Siliguri Sub-Division Planning Committee; 55. Clauses (15B) and (15C) ins. by W.B. Act 32 of 1997. (15C) "Draft Development Plan" means the Draft Development Plan prepared under section 297; (16) "drain" includes a sewer, a house-drain, a drain of any other description, a tunnel, a culvert, a ditch, a channel and any other device for carrying of sullage, sewage, offensive matter, polluted water, rain-water or subsoil water; (17) "drug" means any substance used as medicine or in the composition or preparation of medicines, whether for internal or external use, but does not include a drug within the.....

Asansol Municipal Corporation Act, 1990 Complete Act

State: West Bengal

Year: 1990

.....performance amusement, game or sport to which persons are ordinarily admitted on payment; (20) "factory" means a factory as defined in the Factories Act, 1948; (21) "filth" includes offensive matter and sewage; (22) "goods" includes animals; (23) "habitable room" means a room constructed or adapted for human habitation; 55. Clause (23A) ins. by W.B. Act 17 of 1995. 5a. Clauses (8A), (13A). (14A), (25A). (56A) and (69A) ins. by W.B. Act 31 of 1997. (23A) "holding" means land held under one title or agreement and surrounded by one set of boundaries: Provided that where two or more adjoining holding form part and parcel of the site or premises of a dwelling house, manufactory, warehouse or place of trade or business, such holdings shall be deemed to be one holding for the purposes of this Act. Explanation. Holdings separated by a street or other means of communication shall be deemed to be adjoining holdings within the meaning of this clause; (24) "house drain" means any drain of one or more premises used for the drainage of such premises; (25) "house-gully" or "service passage" means a passage or strip of land constructed, set apart or utilised for the purpose of serving.....