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Start Free TrialElectricity Act, 2003 Part II
Title: National Electricity Policy and Plan
State: Central
Year: 2003
.....under clause (a). (5) The Authority may review or revise the National Electricity Plan in accordance with the National Electricity Policy. Section 4 - National policy on stand alone systems for rural areas and non-conventional energy systems The Central Government shall, after consultation with the State Governments, prepare and notify a national policy, permitting stand alone systems (including those based on renewable sources of energy and other non-conventional sources of energy) for rural areas. Section 5 - National policy on electrification and local distribution in rural areas The Central Government shall also formulate a national policy, in consultation with the State Governments and the State Commissions, for rural electrification and for bulk purchase of power and management of local distribution in rural areas through Panchayat Institutions, users' associations, co-operative societies, non-governmental organisations or franchisees. Section 6 - Joint Responsibility of State Government and Central Government in Rural Electrification 1[6. Joint Responsibility of State Government and Central Government in Rural Electrification-- The concerned State.....
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Chapter 5
Title: Administration and Collection of Tax
State: Karnataka
Year: 2003
.....such industrial unit the Government has already notified exemption of tax or deferred payment of tax under the provisions of the Karnataka Sales Tax Act, 1957 ( Karnataka Act 25 of 1957). (b) Notwithstanding anything contained in this Act but subject to such conditions as the Government may, by general or special order specify, where a dealer to whom incentives by way of deferment offered by the Government in its orders issued from time to time has been granted by virtue of eligibility certificate and where liability equal to the amount of any such tax payable by such dealer has been created as a loan by the Department of Industries and Commerce of the Government of Karnataka, then such tax shall be deemed, in the public interest, to have been paid. (c) Notwithstanding anything contained in this Act, the deferred payment of tax under clause (a) shall not attract interest under sub-section (2) of Section 36, provided the conditions laid down for payment of the tax deferred are satisfied. (4) Any other amount due under this Act shall be paid within ten days from the date of service of the order or proceedings imposing such amount, unless otherwise specified. (5) The.....
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Chapter 2
Title: The Incidence and Levy of Tax
State: Karnataka
Year: 2003
.....liable to be registered, on the sale of taxable goods to him, for use in the course of his business, by a person who is not registered under this Act. Section 4 - Liability to tax and rates thereof (1) Every dealer who is or is required to be registered as specified in Sections 22 and 24, shall be liable to pay tax, on his taxable turnover, (a) in respect of goods mentioned in,- (i) Second Schedule, at the rate of one per cent, (ii) Third Schedule, at the rate of four per cent, and (iii) Fourth Schedule, at the rate of twenty per cent. (b) in respect of other goods, at the rate of twenty five per cent. (2) Where goods sold or purchased are contained in containers or are packed in any packing material liable to tax under this Act, the rate of tax applicable to taxable turnover of such containers or packing materials shall, whether the price of the containers or packing materials is charged for separately or not, be the same as the rate of tax applicable to such goods so contained or packed, and where such goods sold or purchased are exempt from tax under this Act, the containers or packing materials shall also be exempt. (3) The State Government may, by.....
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Section 11
Title: Input Tax Restrictions
State: Karnataka
Year: 2003
.....goods other than those falling under clause (3), except as provided in Section 12; (5) tax paid on purchase of goods used as inputs in the manufacture, processing or packing of other taxable goods despatched to a place outside the State not as a direct result of sale or purchase in the course of inter-State trade, except as provided in Section 14; (6) tax paid on purchases attributable to naptha, liquified petroleum gas, furnace oil, light diesel oil, superior kerosene oil, kerosene and any other petroleum product, when used as fuel in motor vehicles, but when used as fuel in production of any goods for sale in the course of export out of the territory of India or taxable goods or captive power, input tax shall be deducted as provided in Section 14. (7) tax paid under sub-section (2) of Section 3 on the purchase of fuel; (8) tax paid under sub-section (2) of Section 3 on the purchase of goods excluding fuel, until output tax is payable on such goods or other goods in which such goods are put to use except when the said goods are exported out of the territory of India; (9) tax paid on goods purchased by a dealer who is required to be registered under the Act, but has.....
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Chapter 3
Title: Registration
State: Karnataka
Year: 2003
.....the competent authority may after conducting such survey, inspection or enquiry as may be prescribed, proceed to register such person under Section 22. Section 25 - Registration (1) The form of application to register under Section 22 or 23, the time and manner of making application, and the fee, payable shall be as may be prescribed. (2) On receipt of an application to register under Section 22 or 23, the prescribed authority shall register any such dealer and grant him a certificate of registration, if he is satisfied that the applicant is a bona fide dealer and that he complies with the requirements of this Act, with effect from the first day of the month following the month in which such application is made or from such earlier date as may be mutually agreed. (3) The prescribed authority may refuse to grant a certificate of registration to the applicant for any good and sufficient reasons to be recorded in writing, after allowing the applicant to show cause in writing against such refusal. (4) In respect of the Central Government, any State Government, any statutory body or any local authority liable to collect tax under sub-section (2) of Section 9, the.....
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Section 22
Title: Liability to Register
State: Karnataka
Year: 2003
.....dealer whose taxable turnover exceeds fifteen thousand rupees in any one month after the date from which the tax shall be levied, in accordance with Section 3, and every dealer executing a works contract whose receipts or amounts receivable by way of consideration towards work executed exceed fifteen thousand rupees in any one month after the date from which the tax shall be levied, shall register forthwith. (4) Every dealer to whom a business or part of a business is transferred by another dealer who is liable to be registered under this Act, shall apply for registration from the date of that transfer, if he is not already registered. (5) Every dealer liable to register under sub-sections (2), (3) or (4) shall report his liability to be registered in the prescribed manner at the end of the month on which that liability arises or on such date as may be notified under sub-section (2). (6) Every dealer who obtains or brings taxable goods from outside the State, whether as a result of purchase or otherwise, shall be liable to be registered after such first purchase or procurement irrespective of the value of goods purchased or procured and shall report such liability at the.....
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Chapter 4
Title: Accounts and Documents
State: Karnataka
Year: 2003
.....or in such other language as the Government may, by notification, specify, of all his purchases, receipts, sales, other disposals, production, manufacture and stock showing the values of goods subject to each rate of tax under this Act including input tax paid and output tax payable. (2) If the Commissioner or prescribed authority is of the opinion that the accounts kept and maintained by any dealer or any class of dealers do not sufficiently enable him or it to verify the returns required under this Act or to make any assessment under it, he or it may, by order, require any dealer or class of dealers, to keep such accounts and records including tax invoices of manufacture, sales, purchases, disposals or transfers of stock other than by way of sales in such form and in such manner as he or it may direct. (3) If the Commissioner considers that any class of dealers is not in a position to keep and maintain accounts in accordance with the provisions of this Section, he may, for reasons to be recorded in writing, permit such class of dealers to maintain accounts in the prescribed manner. (4) Every dealer whose taxable turnover in a year exceeds twenty five lakh rupees shall.....
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Section 29
Title: Tax Invoices and Bills of Sale
State: Karnataka
Year: 2003
(1) A registered dealer effecting a taxable sale, or sale of exempt goods along with any taxable goods, shall issue at the time of the sale, a tax invoice marked as original for the sale, containing the particulars prescribed, and shall retain a copy thereof. (2) A tax invoice marked as original shall not be issued to any registered dealer in circumstances other than those specified in sub-section (1), and in a case of loss of the original, a duplicate may be issued where such registered dealer so requests. (3) A registered dealer selling non-taxable goods or a dealer opting to pay tax by way of composition under Section 15 selling goods in excess of the prescribed value shall issue a bill of sale containing the particulars prescribed.
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Section 44
Title: Special Provisions Relating to Companies
State: Karnataka
Year: 2003
.....shall be liable to be proceeded against and punished accordingly. (3) When two or more companies are to be amalgamated by an order of a Court or of the Central Government, and the order is to take effect from a date earlier to the date of the order, and any two or more such companies have sold or purchased any goods to or from each other in the period commencing on the date from which the order is to take effect and ending on the date of the order, then such transactions of sale or purchase will be included in the turnover of the sales or purchase of the respective companies and will be assessed to tax accordingly, and the said two or more companies shall be treated as distinct companies for all periods up to the date of the said order, and the registration certificates of the said companies shall be cancelled, where necessary, with effect from the date of the said order.
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Chapter 1
Title: Introduction
State: Karnataka
Year: 2003
.....Section 3 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957). (9) Company shall have the meaning assigned to it in the Companies Act, 1956 (Central Act 1 of 1956). (10) To cultivate with its grammatical variations and cognate expressions means to carry on any agricultural operation; (11) To cultivate personally means, to cultivate land on one's own account, - (a) by one's own labour, or (b) by the labour of one's own family, or (c) by servants on wages payable in cash or kind but not in crop share, or by hired labour under one's personal supervision or the personal supervision of any member of one's family. Explanations.- (1) A person who is a widow or a minor or is subject to any physical or mental disability shall be deemed to cultivate the land personally if it is cultivated by her or his servants or by hired labour. (2) In the case of undivided family, the land shall be deemed to have been cultivated personally, if it is cultivated by any member of such family. (12) Dealer means any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash or for deferred payment, or for.....
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