Bare Act Search Results

Customs Tariff Act 1975 Chapter 27

Title: Mineral Fuels, Mineral Oils and Products of their Distillation; Bituminous Substances; Mineral Waxes

State: Central

Year: 1975

..... (2) (3) (4) (5) 2701 - Coal; briquettes, ovoids and similar solid fuels manufactured from coal - Coal, whether or not pulverised, but not agglomerated: 2701 11 00 -- Anthracite kg. [10%]4 - 2701 12 00 -- Bituminous coal kg. 55% - 2701 19 -- Other coal : 2701 19 10 --- Coking coal kg. [10%]4 - 2701 19 20 --- Steam coal kg. [10%]4 - 2701 19 90 --- Other kg. [10%]4 - 2701 20 - Briquettes, ovoids and similar solid fuels manufactured from coal: 2701 20 10 --- Anthracite agglomerated kg. [10%]4 - 2701 20 90 --- Other kg. [10%]4 - 2702 Lignite,.....

Central Excise Tariff Act, 1985 Chapter 27

Title: Mineral Fuels, Mineral Oils and Products of their Distillation; Bituminous Substances; Mineral Waxes

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'. 5. In relation to natural gas falling under heading 2711, the process of compression of natural gas (even if it does not involve liquefaction), for the purpose of marketing it as Compressed Natural Gas (CNG), for use as a fuel or for any other purpose, shall amount to 'manufacture'. SUB-HEADING NOTES 1. For the purposes of sub-heading 2701 11 "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%. 2. For the purposes of sub-heading 2701 12, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 Kcal/Kg. 1[3. For the purposes of tariff items 2707 10 00, 2707 20 00, 2707 30 00 and 2707 40 00, the terms"benzol (benzene)", "toluol (toluene)", "xylol(xylenes)" and "naphthalene" apply to products which contain more than 50 % by weight of benzene, toluene, xylenes or naphthalene,respectively.] 4. For the.....

The Himachal Pradesh Value Added Tax Act, 2005 Complete Act

State: Himachal

Year: 2005

THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 [Act No. 12 of 2005] PREAMBLE An Act to re-enact the law to provide for the levy of a value added tax on the sales or purchases of goods in the State of Himachal Pradesh and for certain other matters connected therewith. BE it enacted by the Legislative Assembly of Himachal Pradesh in the Fifty-sixth Year of the Republic of India, as follows: - Chapter I - PRELIMINARY Section 1 - Short title and commencement (1) This Act may be called the Himachal Pradesh Value Added Tax Act, 2005. (2) It shall come into force from such date as the Government may, by notification, appoint. Section 2 - Definitions In this Act, unless there is anything repugnant in the subject or context, -- (a) "Act" means the Himachal Pradesh Value Added Tax Act, 2005. (b) "Assessing Authority" means any person appointed by the State Government under sub-section (2) of section 3 to make any assessment under this Act; (c) "business" includes, - (i) any trade, commerce, manufacture, any adventure or concern, in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture,.....

The 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).....

Central Excise Tariff (Amendment) Act, 2004 Chapter XXVII

Title: Mineral Fuels, Mineral Oils and Products of their Distillation; Bituminous Sub-stances; Mineral Waxes

State: Central

Year: 2004

.....of the goods specified in the Eighth Schedule, as they apply in relation to the levy and collection of the duties of excise on such goods under that Act, or those rules, as the case may be. THE EIGHTH SCHEDULE Item No. (1) Description of goods (2) Rate of duty (3) 1. Motor spirit, commonly known as Rs. seven per litre Re. 2. petrol High speed diesel oil one per litre *Inserted vide section 140 of Finance Bill, 2002. ADDITIONAL DUTY ON MOTOR SPIRIT (PETROL) [See S.111 of Finance (No.2) Act, 1998 (21 of 1998), as amended by Section 159 of the Finance Bill, 2003 and Section 119 of the Finance Bill, 2005] 111. (1) In the case of goods specified in the Second Schedule, being goods manufactured in India, there shall be levied and collected as an additional duty of excise an amount calculated at the rate set forth in the said Schedule. (2) The additional duty of excise referred to in sub-section (1) shall be in addition to any other duties of excise chargeable on such goods under the Central Excise Act, or any other law for the time being in force. (3) The provisions of the Central Excise Act and the.....

Customs Tariff (Amendment) Act, 2003 Chapter XXVII

Title: Mineral Fuels, Mineral Oils and Products of their Distillation; Bituminous Substances; Mineral Waxes

State: Central

Year: 2003

..... Standard Preferential Areas (1) (2) (3) (4) (5) 2701 - COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - Coal, whether or not pulverised, but not agglomerated: 2701 11 00 -- Anthracite kg. 25% - 2701 1200 -- Bituminous coal kg. 55% - 2701 19 -- Other coal: 2701 19 10 --- Coking coal kg. 25% - 2701 19 20 --- Steam coal kg. 25% - 2701 19 90 --- Other kg. 25% - 2701 20 - Briquettes, avoids and similar solid fuels manufactured from coat: 2701 20 10 --- Anthracite agglomerated kg. 15% - 2701 20 90 --- Other kg. 15% - 2702 LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET 2702 10 00 - Lignite, whether or not pulverised, but not agglomerated kg. 15% - 2702 20 00 - Agglomerated lignite kg. 15% - 2703 - PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED 2703 00 - Peat (including peat litter), whether or not agglomerated: 2703 00 10 --- Peat whether or not compressed.....

Punjab Vat Act, 2005 Complete Act

State: Punjab

Year: 2005

PUNJAB VAT ACT, 2005 PUNJAB VAT ACT, 2005 ACT NO. 8 OF 2005 AN ACT to provide for the levy and collection of value added tax and turnover tax on the sales or purchases of goods and for the matters connected therewith and incidental thereto, and for the repeal of the Punjab General Sales Tax Act, 1948. BE it enacted by the Legislature of the State of Punjab in the Fifty-sixth Year of the Republic of India as follows:-- CHAPTER - I PRELIMINARY Short title and commencement. 1. (1) This Act may be called the Punjab Value Added Tax Act, 2005. (2) It shall come into force from the 1st day of April, 2005. Definitions. 2. In this Act, unless the context otherwise requires, " (a) "account books" means record of business transactions and includes accounts, registers and documents maintained in any manner including electronic medium; (b) "appointed day" means the date on which this Act comes into force; (c) "business" includes - (i) any trade, commerce, manufacture, adventure or concern whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues there from; and (ii) any.....

The Rajasthan Value Added Tax Act, 2003 Complete Act

State: Rajasthan

Year: 2003

.....or horticultural produce, grown by himself or grown on any land in which he has an interest as owner or tenant as defined in the Rajasthan Tenancy Act, 1955 (Act No. 3 of 1955), shall not be deemed to be a dealer in respect of such sales within the meaning of this clause; (12)"Deputy Commissioner (Administration)", "Assistant Commissioner", "Commercial Taxes Officer", "Assistant Commercial Taxes Officer" or "Junior Commercial Taxes Officer" means the person holding office with that designation under the State Government; (13) "exempted goods" means any goods exempted from tax in accordance with the provisions of this Act; (14)"firm", "partner" and "partnership" shall have the meanings respectively assigned to them in the Indian Partnership Act, 1932 (Central Act No. 9 of 1932); (15) "goods" means all kinds of movable property, whether tangible or intangible, other than newspapers, money, actionable claims, stocks, shares and securities, and includes materials, articles and commodities used in any form in the execution of works contract, livestock and all other things attached to or forming part of the land which is agreed to be severed before sale or under the contract.....

Finance Act, 2010 Schedule

Title: The Third Schedule

State: Central

Year: 2010

THE THIRD SCHEDULE (See section 62) In the First Schedule to the Customs Tariff Act,-- (1) in Chapter 24, in heading 2402,-- (i) for the entry in column (2) occurring against the tariff item 2402 20 30, the entry "--Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 60 millimetres" shall be substituted; (ii) for the entry in column (2) occurring against the tariff item 2402 20 40, the entry "--Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 60 millimetres but not exceeding 70 millimetres" shall be substituted; (iii) for the entry in column (2) occurring against the tariff item 2402 20 50, the entry "--Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres" shall be substituted; (iv) after tariff item 2402 20 50 and the entries relating thereto, the following tariff item and entries shall be inserted,.....

Finance Act, 2010 Schedule

Title: The Ninth Schedule

State: Central

Year: 2010

.....6305, 6306, 6307 and 6308, the entry "10%" shall be substituted; (18) in Chapter 68, after NOTE 2, the following NOTE shall be inserted, namely:-- '3. In relation to products of headings 6802 and 6810, the process of cutting or sawing or sizing or polishing or any other process, for converting of stone blocks into slabs or tiles, shall amount to "manufacture".'; (19) in Chapter 76 -- (i) "NOTE" shall be numbered as "NOTE 1" thereof and after NOTE 1 as so numbered, the following NOTE shall be inserted, namely:-- '2. In relation to products of heading 7608, the process of drawing or redrawing shall amount to "manufacture".'; (ii) in sub-heading Note 2, for the word "Note", the word and figure "Note 1" shall be substituted; (20) in Chapter 90, in tariff item 9001 30 00, for the entry in column (4), the entry "10%" shall be substituted; (21) in Chapter 95, in tariff item 9504 40 00, for the entry in column (4), the entry "10%" shall be substituted.