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Home Bare Acts Phrase: parlanceThe Assam Value Added Tax Act, 2003 Complete Act
State: Assam
Year: 2003
.....assessment, self-assessment, audit assessment and reassessment made under this Act; (7) "business" includes.- (a) any trade, commerce or manufacture; (b) any adventure, concern in the nature of trade, commerce or manufacture; (c) any transaction in connection with, or incidental to or ancillary to trade, commerce, manufacture, adventure or concern; (d) any transfer of property in goods involved in execution of a works contract or transfer of the right to use any goods for any purpose or delivery of goods on hire purchase or by any system of payment by installments; (e) any occasional transaction in the nature of such trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction; Whether or not such trade, commerce, manufacture, adventure, concern or transaction is effected with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure, concern or transaction. Explanation- For the purpose of this clause,- (i) the activity of raising of man-made forest or rearing of seedlings or plants shall be deemed to be.....
List Judgments citing this sectionThe Chhattisgarh Value Added Sales Tax Act, 2003 Complete Act
State: Chattisgarh
Year: 2003
.....of Revenue constituted under the Chhattisgarh Land Revenue code 1959 (No. 20 of 1959); (d) "Business " includes,- (i) any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern and irrespective of the volume, frequency, continuity or regularity of such trade, commerce, manufacture, adventure or concern; and (ii) Any transaction of sale or purchase of goods in connection with or incidental or ancillary to the trade, commerce, manufacture, adventure or concern referred to in clause (i), that is to say" (a) Goods whether or not they are in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, mere scrap or waste material; and (b) goods which are obtained as waste products or by-products in the course of manufacture or processing of other goods or mining or generation of or distribution of electrical energy or any other form of power; (e).....
List Judgments citing this sectionAir Corporations Act, 1953 Complete Act
State: Central
Year: 1953
.....assemble or recondition aircraft, vehicles or other machines and parts, accessories and instruments thereof or therefore and also to manufacture such parts, accessories and instruments, whether the aircraft, vehicles or other machines are owned by the Corporation or by any other person; (f) to enter into and perform all such contracts as are calculated to further the efficient performance of its duties and the exercise of its powers under this Act; (g) to perform any functions as agent or contractor in relation to an air transport service operated by any other person; (h) with the previous approval of the Central Government, to enter into agreements with any person engaged in air transportation with a view to enabling such person to provide air transport services on behalf of or in association with the Corporation; (i) with the previous approval of the Central Government, to determine and levy fares and freight rates and other charges for or in respect of the carriage of passengers and goods on air transport services operated by it; 9[(ii) to make such grants as it thinks fit as contribution or donation, in furtherance of the interests of the Corporation, to any.....
List Judgments citing this sectionThe Assam Value Added Tax Act, 2003 (as Amemnded in April 2005) Complete Act
State: Assam
Year: 2003
.....assessment, self- assessment, audit assessment and reassessment made under this Act; (7) "business" includes.- (a) any trade, commerce or manufacture; (b) any adventure, concern in the nature of trade, commerce or manufacture; (c) any transaction in connection with, or incidental to or ancillary to trade, commerce, manufacture, adventure or concern; (d) any transfer of property in goods involved in execution of a works contract or transfer of the right to use any goods for any purpose or delivery of goods on hire purchase or by any system of payment by installments; (e) any occasional transaction in the nature of such trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction; Whether or not such trade, commerce, manufacture, adventure, concern or transaction is effected with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure, concern or transaction. Explanation- For the purpose of this clause,- (i) the activity of raising of man-made forest or rearing of seedlings or plants shall be deemed to be.....
List Judgments citing this sectionThe Chhattisgarh Value Added Sales Tax Act, 2005 Complete Act
State: Chattisgarh
Year: 2005
.....of Revenue constituted under the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959); (d) "Business"' includes,-- (i) any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern and irrespective of the volume, frequency, continuity or regularity of such trade, commerce, manufacture, adventure or concern, and (ii) any transaction of sale or purchase of goods in connection with or incidental or ancillary to the trade, commerce, manufacture, adventure or concern referred to in clause (i), that is to say-- (a) goods whether or not they are in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, mere scrap or waste material; and (b) goods which are obtained as waste products or by-products in the course of manufacture or processing of other goods or mining or generation of or distribution of electrical energy or any other form of power; (e).....
List Judgments citing this sectionThe Chhattisgarh Value Added Tax Act, 2003 Complete Act
State: Chattisgarh
Year: 2003
.....of Revenue constituted under the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959); (d) "Business" includes, - (i) any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or con cern and irrespective of the volume, frequency, continuity or regularity of such trade, commerce, manufacture, adventure or concern; and (ii) any transaction of sale or purchase of goods in connection with or incidental or ancillary to the trade, commerce, manufacture, adventure or concern referred to in clause (i), that is to say - (a) goods whether or not they are in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, mere scrap or waste material; and (b) goods, which are obtained as waste products or by products in the course of manufacture or processing of other goods or mining of generation of or distribution of electrical energy or any other form of power; (e).....
List Judgments citing this sectionThe Haryana Special Economic Zone Act, 2005 Complete Act
State: Haryana
Year: 2005
.....for the purpose of this Act; (b) "Appendix" means Appendix appended to this Act; (c) "building" means and includes, - (i) a house, out-home, factory, officers/buildings relating to information technology, health, education, research and other social infrastructure, stable, godown, shed, hut-wall and any other structure whether of masonry, bricks, mud, wood, metal or any other material whatsoever; (ii) a structure on wheels or simply resting on the ground without foundations; (iii) a ship, vessel, boat, tent, van and any other structure used for human habitation or used for keeping or storing any articles or goods; and (iv) the gardens, grounds, carriages and stables, if any, appurtenant to any building which is intended to be used for residential, industrial, commercial, institutional or any other purposes, whether in actual use or not; (d) "building operations" include re-building operations, structural alterations of, or additions to buildings and other operations normally undertaken in connection with the construction of buildings; (e) "controlled area" means an area declared under section 4 of the Punjab Scheduled Roads and Controlled Areas Restriction of.....
List Judgments citing this sectionJharkhand Value Added Tax Act, 2005 Complete Act
State: Jharkhand
Year: 2005
....."Business" includes - (a) The provisions of any services, but excluding the services provided by an employee; (b) Any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce, manufacture, whether or not such trade, commerce, manufacture, adventure, concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure, concern; and (c) Any transaction in connection with, or incidental or ancillary to such trade or services, commerce, manufacture, adventure or concern; referred to in clause (a) and includes any transactions involving goods whether or not in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, scrap or waste materials goods, which are obtained as waste-product, by-product in the course of manufacture or processing of other goods or mining or generation and distribution of electricity. (ix) "Commissioner" means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes appointed by the Government under this Act and includes any other officer upon whom the State.....
List Judgments citing this sectionPunjab Vat Act, 2005 Complete Act
State: Punjab
Year: 2005
.....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 transaction in connection with or ancillary or incidental to such trade, commerce, manufacture, adventure or concern; (d) "capital goods" means any plant, machinery or equipment including equipment for pollution control, quality control, laboratory and cold storage, used in manufacturing, processing and packing of taxable goods for sale; (e) "carrier of goods" includes a person or a transport company or a booking agency, who transports, receives or delivers goods; (f) "casual trader" means a person other than a taxable person or registered person, who whether as principal, agent or in any other capacity, undertakes occasional transactions in the nature of business involving purchase, sale, supply or distribution of goods or conducting any exhibition-cum-sale in the State, whether for cash, deferred payment, commission,.....
List Judgments citing this sectionThe Essential Commodities Act, 1955 Complete Act
State: Punjab
Year: 1955
.....(ii) khandsari sugar or bura sugar or crushed sugar or any sugar in crystalline or powdered form; or (iii) sugar in process in vacuum pan sugar factory or raw sugar produced therein.] 8[***] STATE AMENDEMNTS Himachal Pradesh. "In section 2, in clause (a), after sub-clause (vi), insert the following sub-clause, namely:" "(via) packing cases made wholly or partly of wood, card-board or straw;" [ Vide Himachal Pradesh Act 1 of 1992, sec. 2 (w.e.f. 29-2-1992).] Maharashtra. "In section 2," (a) after the words "the context otherwise requires," and before clause (a), insert the following clause, namely:" "(ai) ˜Collector' in Greater Bombay means the Controller of Rationing and includes any Deputy or Assistant Controller of Rationing, and elsewhere means the Collector of the District and includes any Assistant or Deputy Collector or District Supply Officer within his respective jurisdiction;" (b) after clause (b), insert the following clauses, namely:" "(ba) ˜holder', in relation to any agricultural land, means the person in actual possession of such land, and includes a company or other body corporate, firm, association, joint family or body of individuals in joint.....
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