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Central Excise Tariff Act, 1985 Chapter 4
Title: Dairy Produce; Birds Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included
State: Central
Year: 1985
.....from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 7. In this Chapter, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. SUB-HEADING NOTES 1. For the purposes of sub-heading 0404 10, the expression "modified whey" means products consisting of whey constituents,1[that is], whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents. 2. For the purposes of sub-heading 0405 10, the term "butter" does not include dehydrated butter or ghee (sub-heading 0405 90). SUPPLEMENTARY NOTE In this Chapter, "wild animal" means wild animal as defined in the Wild Life.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 40
Title: Amounts Not Deductible
State: Central
Year: 1961
.....or, after deduction, has not been paid during the previous year, or in the subsequent year before the expiry of the time prescribed under sub-section (1) of section 200: Provided that where in respect of any such sum, tax has been deducted in any subsequent year or, has been deducted in the previous year but paid in any subsequent year after the expiry of the time prescribed under sub-section (1) of section 200, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid. Explanation: For the purposes of this sub-clause,- (A) royalty shall have the same meaning as in Explanation 2 to clause (vi) of sub-section (1) of section 9: (B) fees for technical services shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9: (ia) any interest, commission or brokerage, 2[rent, royalty] fees for professional services or fees for technical services payable to a resident, or amounts payable to a contractor or sub-contractor, being resident, for carrying out any work (including supply of labour for carrying out any work), on which tax is deductible at source under Chapter XVIIB.....
View Complete Act List Judgments citing this sectionFinance Act 1994 Section 73
Title: Recovery of Service Tax Not Levied or Paid or Short Lived or Short-paid or Erroneously Refunded
State: Central
Year: 1994
.....but for this sub-section. 4[Explanation 2.--For the removal of doubts, it is hereby declared that no penalty under any of the provisions of this Act or the rules made thereunder shall be imposed in respect of payment of service-tax under this sub-section and interest thereon.] (4) Nothing contained in sub-section (3) shall apply to a case where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of-- (a) fraud; or (b) collusion; or (c) wilful misstatement; or (d) suppression of facts; or (e) contravention of any of the provisions of this Chapter or of the rules made thereunder with intent to evade payment of service tax. (5) The provisions of sub-section (3) shall not apply to any case where the service tax had become payable or ought to have been paid before the 14th day of May, 2003. (6) For the purposes of this section, "relevant date" means,-- (i) in the case of taxable service in respect of which service tax has not been levied or paid or has been short-levied or short-paid-- (a) where under the rules made under this Chapter, a periodical return, showing particulars of service tax paid.....
View Complete Act List Judgments citing this sectionKarnataka Stamp Act, 1957 Chapter IV
Title: Instruments Not Duly Stamped
State: Karnataka
Year: 1957
..... 1[45-A. Instrument of conveyance, etc., undervalued how to be dealt with.- 2 [(1) If the registering officer appointed under the Registration Act, 1908 (Central Act XVI of 1908) while registering 3 [any instrument of - (a) Conveyance [section 2 (1) (d)], (b) Gift (Article 28 (a)) (c) Exchange of property (Article 26) (d) Settlement (Article 48-A(i)) (e) Reconstitution of Partnership (Article 40-B(a), (f) Dissolution of Partnership (Article 40 C (a)) (g) An agreement to sell covered under sub-clause (i) of clause (e) of Article 5, (h) A lease covered under item (vi) of sub-clause (a), item (ii) of sub-clause (b) and item (ii) of sub-clause (c) 4 [and of sub-clause (d)] of clause (1) of Article 30, (i) A Power of Attorney covered under clause (eb) 15[and clause (ea)] of Article 41, (j) Release 16[(Article 45(a)] (k) Conveyance under decree or final order of any Civil Court has reason to believe,;] having regard to the estimated market value published by the committee constituted under Section 45-B, if any, or otherwise, that the market value of the property which is the subject-matter of such instrument has not been truly setforth, he shall after.....
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 11A
Title: Recovery of Duties Not Levied or Not Paid or Short-levied or Short-paid or Erroneously Refunded
State: Central
Year: 1944
.....refunded, by reason of fraud, collusion or any wilful misstatement or suppression of facts, or contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of duty, by such person or his agent, to whom a notice is served under the proviso to sub-section (1) by the Central Excise Officer, may pay duty in full or in part as may be accepted by him, and the interest payable thereon under section 11AB and penalty equal to twenty-five per cent. of the duty specified in the notice or the duty so accepted by such person within thirty days of the receipt of the notice.] (2) The Central Excise Officer shall, after considering the representation, if any, made by the person on whom notice is served under sub-section (1), determine the amount of duty of excise due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined. 3 [Provided that if such person has paid the duty in full together with, interest and penalty under sub-section (1A), the proceedings in respect of such person and other persons to whom notice is served under sub-section (1) shall,.....
View Complete Act List Judgments citing this sectionIndian Stamp Act, 1899 Chapter IV
Title: Instruments Not Duly Stamped
State: Central
Year: 1899
.....has been paid in respect of such instrument. (2) When such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the Collector may refund the whole penalty so paid. _______________________ 1. The words "upon application made to him in this behalf or, if no application is made, with the consent of the Chief Controlling Revenue authority" omitted by Act 4 of 1914, Section 2 and Schedule, Pt. I. Section 40 - Collectors power to stamp instruments impounded (1) When the Collector impounds any instrument under section 33, or receives any instrument sent to him under section 38; sub- section (2), not being an instrument chargeable1[with a duty not exceeding ten naye paise] only or a bill of exchange or promissory note, he shall adopt the following procedure:- (a) if he is of opinion that such instrument is duly stampeded or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped, or that it is not so chargeable, as the case may be; (b) if he is of opinion that such instrument is chargeable with duty and is not duly stamped, he shall require the payment of the proper duty or.....
View Complete Act List Judgments citing this sectionCustoms Tariff (Amendment) Act, 2003 Chapter V
Title: Products of Animal Origin, Not Elsewhere Specified or Included
State: Central
Year: 2003
.....NOTE In this Chapter, the expressions "wild animal" and "wild life" have the meanings respectively assigned to them in clauses (36) and (37) of section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972); and the expression "wild bird" means any bird specified in Schedules to that Act. Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (1) (2) (3) (4) (5) 0501 - HUMAN HAIR, UNWORKED, WHETHER ORNOT WASHED OR SCOURED; WASTE OFHUMAN HAIR 0501 00 - Human hair, unworked, whether or notwashed or scoured; Waste of human hair : 0501 00 10 -- Human hair, unworked, whether or notwashed or scoured kg. 30% - 0501 00 20 -- Waste of human hair kg. 30% - 0502 PIGS', HOGS' OR BOARS' BRISTLES AND HAIR; BADGER HAIR AND OTHER BRUSH MAKING HAIR; WASTE OF SUCH BRISTLES OR HAIR - 0502 10 - Pigs', hogs' or boars' bristles and hair andwaste thereof. - 0502 10 10 -- Pigs', hogs' or boars' bristles and hair kg. 30% - 0502 10 20 .....
View Complete Act List Judgments citing this sectionCUSTOMS TARIFF (AMENDMENT) ACT, 2003 Chapter IV
Title: DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
State: Central
Year: 2003
.....are moulded or capable of being moulded. 4. This Chapter does not cover : (a) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702); or (b) albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 3502) or globulin (heading 3504). SUB-HEADING NOTES 1. For the purposes of sub-heading 0404 10, the expression "modified whey" means products consisting of whey constituents, i.e., whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents. 2. For the purposes of sub-heading 0405 10, the term "butter" does not include dehydrated butter or ghee (sub-heading 0405 90). SUPPLEMENTARY NOTE In this Chapter, "wild animal" means wild animal as defined in the Wild Life (Protection) Act, 1972 (53 of 1972). Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (1) (2) (3) (4) .....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 13
Title: Section 11 Not to Apply in Certain Cases
State: Central
Year: 1961
.....in so far as such use or application relates to any period before the 1st day of July, 1972, no regard shall be had to the amendments made to this section by section 7 [other than sub-clause (ii) of clause (a) thereof] of the Finance Act, 1972. (2) Without prejudice to the generality of the provisions of clause (c) and clause (d) of sub-section (1), the income or the property of the trust or institution or any part of such income or property shall, for the purposes of that clause, be deemed to have been used or applied for the benefit of a person referred to in sub-section (3), (a) if any part of the income or property of the trust or institution is, or continues to be, lent to any person referred to in sub-section (3) for any period during the previous year without either adequate security or adequate interest or both; (b) if any land, building or other property of the trust or institution is, or continues to be, made available for the use of any person referred to in sub-section (3), for any period during the previous year without charging adequate rent or other compensation; (c) if any amount is paid by way of salary, allowance or otherwise during the previous year.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 10
Title: Incomes Not Included in Total Income
State: Central
Year: 1961
.....him as an employee of the employer from whose service he has retired; (10B) any compensation received by a workman under the Industrial Disputes Act, 1947 (14 of 1947), or under any other Act or Rules, orders or notifications issued thereunder or under any standing orders or under any award, contract of service or otherwise, at the time of his retrenchment: Provided that the amount exempt under this clause shall not exceed (i) an amount calculated in accordance with the provisions of clause (b) of section 25F of the Industrial Disputes Act, 1947 (14 of 1947); or (ii) such amount, not being less than fifty thousand rupees, as the Central Government may, by notification in the Official Gazette, specify in this behalf, whichever is less : Provided further that the preceding proviso shall not apply in respect of any compensation received by a workman in accordance with any scheme which the Central Government may, having regard to the need for extending special protection to the workmen in the undertaking to which such scheme applies and other relevant circumstances, approve in this behalf. Explanation : For the purposes of this clause (a) compensation received by a.....
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