Bare Act Search Results

Karnataka Sales Tax Act, 1957 Schedule II

Title: Second Schedule

State: Karnataka

Year: 1957

.....by the Forest Department shall be on the dealer. (ii) For the purpose of serial number 9 of Part T "timber, rosewood andsandalwood in cut or manufactured form" shall include door or window frames and shutters but exclude furniture. Explanation VI.--"Toilet article" means any article which is intended for use in the toilet of the human body or in perfuming apparel of any description or any substance intended to cleanse, improve or alter the complexion, skin, hair or teeth and includes deodrants and perfumes. Explanation VII.--Where tax has been levied in respect of goods mentioned in serial numbers 8(i) of Part F, 14 [and 5 of Part D] such goods taken out from containers and sold loose shall not be liable to tax under section 5 and the burden of proving that tax has been paid on the goods in question shall be on the dealer. 61 [Explanation VII A.--x x x]. 39 [Explanation VIII.--Where tax has been levied under this Act in respect of raw silk referred to in Sl. No. 7 of the Third Schedule, and out of such raw silk, silk yarn is manufactured, no tax shall be levied on such silk yarn to the extent it is manufactured out of such raw silk.]. 62 [Explanation VIII A.--x x.....

Karnataka Sales Tax Act, 1957 Schedule VI

Title: Sixth Schedule

State: Karnataka

Year: 1957

.....and fixing of door and window curtains including venetian blinds and nets. 4 [Ten percent] 37. (i) Manufacturing or processing and supplying of gold and silver articles not studded with preci- ous or semi-precious stones. Four percent (ii) Manufacturing or processing and supplying of gold and silver articles studded with precious or semi-precious stones. Four percent 38. Processing, printing and supplying of cinematographic films. Four percent 39. Acoustic insulation and other related works. 4 [Ten percent] 40. Supply and erection of cooling towers. 4 [Ten percent] 41. Supply and training out of stone ballasts. 4 [Ten percent] 42. Rewinding of Electrical Motors. 4 [Ten percent] 5 [43. All other works contracts not specified in any of the above categories. 4 [Ten percent]] 6 [44.] omposite contracts involving two or more of.....

The Chhattisgarh Municipalities Act, 1961 Complete Act

State: Chattisgarh

Year: 1961

.....or drains and polluted water from sinks, bathrooms, stables, cattlesheds, and other like places and includes trade effluents and discharges from manufactories of all kinds; (34) "sewer" includes a drain, a house drain or a drain of any other description and any other device for carrying off sullage, sewage, offensive matter, polluted water, rain water, or sub-soil water; (35) "Slaughter-house" means any place used for the slaughter of cattle, sheep, goats, kids or pigs; [Inserted by M.P. Act No. 17 of 1994.] [(35-a) "State Election Commission" means the State Election Commission constituted under Article 243-K of the Constitution;] [Inserted by C.G. Act No. 17 of 2012, w.e.f. 9-8-2012.] [(35-b) "social audit" means the review of the impact of policies, programmes, schemes or procedures adopted or implemented by any municipal authority, by a group or groups of persons residing within the municipal area within which such review is conducted;] (36) "street" means any road, foot-way, square, court, alley or passage, accessible, whether permanently or temporarily to the public, whether a thorough-fare or not; and shall include every vacant space, notwithstanding that it.....

Karnataka Sales Tax Act, 1957 Schedule IV

Title: Fourth Schedule

State: Karnataka

Year: 1957

.....scrap in all forms including steel skull turnings and borings,- (i) Purchase by a dealer for use by him in the manufacture of other goods in the State; and Purchase by the last dealer in the State liable to tax under this Act. Four percent. (ii) in other cases Sale by the first or earliest of the successive dealers in the State liable to tax under this Act. Four percent.] 9 [3. Hides and skins, whether in a raw or dressed state. Purchase by the last dealer in the State liable to tax under this Act. 10 [Four percent.]] 4. Jute, that is to say, the fibre extracted from plants belonging to the species corchorus capsularis and corchorus olitorious and the fibre known as mesta or bimli extracted from plants of the species 5 [Hibiscus cannapinus and Hibiscus sabdariffa-Varaltissima and the fibre known as Sun or Sunnhemp extracted from plants of the species Crota- laria juncea], whether baled or otherwise. Sale by the first or earliest of successive dealers in the State liable to tax under, this Act. 11 [Four percent.] .....

The Sikkim Industrial Promotion & Incentive (Amendment) Act, 2003 Complete Act

State: Sikkim

Year: 2003

.....means separately identifiable investment made by an existing industrial unit in the fixed capital assets to set up a project for manufacturing of new products (s) provided that the additional investment in the fixed assets is not less than 25% of the gross fixed capital and increase of additional employment is at least by 10%. (ddd) "Expansion" of an industrial units means additional fixed unit. For the purpose of calculation, Gross value of all the capital investment made on land, building and plant machinery of the existing unit will be taken into consideration. Expansion shall also imply an increase of at least 25% in the existing installed capacity as well as increase of additional employment of at least by 10% . Prior to going for expansion, the units should be operating at least at a minimum of 80% capacity during the three previous years." (ii) after clause (e), the following clause shall be inserted, namely:- "(ee) "Modernization" means separately identifiable investment made by an existing industrial unit in the fixed capital technology having a definite advantage in reduction of cost of production provided that the additional investment in the fixed.....

Insurance Act, 1938 (4 of 1938) Part II

Title: Provisions Applicable to Insurers

State: Central

Year: 1938

.....be made under the foregoing provisions of this section before the application for registration is made whether any such application is or is not in fact made.] (8) A deposit made in cash shall be held by the Reserve Bank of India to the credit of the insurer and shall 21 [except to the extent, if any, to which the cash has been invested in securities under sub-section (9A)] be returnable to the insurer in cash in any case in which under the provisions of this Act a deposit is to be returned; and any interest accruing due and collected on securities deposited under sub-section (1) or sub-section (2) shall be paid to the insurer, subject only to deduction of the normal commission chargeable for the realization of interest. 22 [(9) The insurer may at any time replace any securities deposited by him under this section with the Reserve Bank of India either by cash or by other approved securities or partly by cash and partly by other approved securities, provided that such cash, or the value of such other approved securities estimated at the market rates prevailing at the time of replacement, or such cash together with such value, as the case may be, is not less than the value of.....

The Rajasthan Stamp Act, 1998 Complete Act

State: Rajasthan

Year: 1998

.....for the payment of any sum of money by a bill of exchange or promissory note, or for the delivery of any bill of exchange or promissory note in satisfaction of any sum of money, or for the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen, (b) an order for the payment of any sum of money weekly, monthly or at any other stated period, and (c) a letter of credit, that is to say, any instrument, by which one person authorises another to give credit to the person in whose favour it is drawn; (v) "bill of lading" includes a "through bill of lading", but does not include a mate's receipt; (vi) "bond" includes, - (a) any instrument whereby a person obliges himself to pay money to another, on condition that the obligation shall be void if a specified act is performed, or is not performed, as the case may be; (b) any instrument attested and not payable to order or bearer, whereby a person obliges himself to pay money to another; and (c) any instrument attested, whereby a person obliges himself to deliver grain or other agricultural produce to another; .....

Karnataka Sales Tax Act, 1957 Schedule VII

Title: Seventh Schedule

State: Karnataka

Year: 1957

..... 11. Water coolers, refrigerators, deep-freezers, bottle coolers and coldstorage plants 1[Four percent] 12. Cinematographic cameras, projectors and lighting equipments 1[Four percent] 13. Horses 1[Four percent] 2[14. Gas Cylinders 1[Four percent] 15. Crates and Bottles 1[Four percent]]2 3[16. Goods other than those specified in the above categories Four percent]] ________________________ 1. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 2. Inserted by Act 4 of 1992 w.e.f. 1.4.1992. 3. Inserted by Act 15 of 1996 w.e.f. 5.9.1996.

The 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.....

The Rajasthan Value Added Tax Act, 2003 Complete Act

State: Rajasthan

Year: 2003

.....means any person at whose instance or for whose benefit a works contract is executed; (6) "business" includes" (i) any trade, commerce or manufacture; or (ii) 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; or (iii) any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; or (iv) any transaction in connection with or incidental or ancillary or consequential to the commencement or closure of such business; or (v) 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; (7) "capital goods" means plant and machinery including parts and accessories thereof, meant for use in manufacture unless otherwise notified by the State Government from time to time in the Official Gazette; (8) "casual trader" means a person who,.....