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Start Free TrialThe Chhattisgarh Value Added Sales Tax Act, 2003 Complete Act
State: Chattisgarh
Year: 2003
.....into a new and different article so understood in commercial parlance having a distinct name, character use, but does not include such activity of manufacture as may be notified;. (o) "Place of business" means any place where a dealer purchases or sells any goods or stores goods or keeps documents or accounts of his purchases or sales or both and also includes- (i) the place of business of an agent where a dealer carries on business through an agent; (ii) any place or building whether any business is carried on therein or not, in which the person carrying on the business, keeps any of his books of accounts, documents, stocks or other things, relating to his business; (o) " Prescribed" means prescribed by rules made under this Act; (q) "Purchase price" shall comprise of - (i) the amount payable by a dealer as valuable consideration for the purchase of goods˜ simplicit or; Provided that where goods are purchased together with the packing material or container, then notwithstanding anything contained in this Act, the purchase price of such goods shall be inclusive of the price or cost or value of such packing material or container, whether such.....
List Judgments citing this sectionThe Chhattisgarh Value Added Sales Tax (Amendment) Act, 2005 Complete Act
State: Chattisgarh
Year: 2005
THE CHHATTISGARH VALUE ADDED SALES TAX (AMENDMENT) ACT, 2005 THE CHHATTISGARH VALUE ADDED SALES TAX (AMENDMENT) ACT, 2005 [Act No. 2 of 2005] PREAMBLE A Act to amend Chhattisgarh Value Added Sales Tax Act, 2005 (No. 2 of 2005) Be it enacted by the Chhattisgarh Legislature in the fifty sixth year of the Republic of India as follows:- Section 1 - Short title and Commencement (1) This Act may be called the Chhattisgarh Value Added Sales Tax (Amendment) Act, 2005 (No. of 2005). (2) It shall come in to force on such date as the State Government may, by notification appoint. Section 2 - Amendment of the title of the Act In the title of the Chhattisgarh Value Added Sales Tax Act, 2005 (No. 2 of 2005) the word "Sales" shall be omitted. Section 3 - Amendment of Section 1 In sub-section (1) of section 1 of the Chhattisgarh Value Added Sales Tax Act, 2005 (No. 2 of 2005) (here in after referred as Principal Act), the word "Sales" shall be omitted. Section 4 - Amendment of Section 2 In section 2 of the Principal Act,- (1) Clause (c) shall be omitted. (2) For clause (e) the following shall be substituted, namely:- "(e) "Capital goods" means plants,.....
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