Bare Act Search Results

Karnataka Sales Tax Act, 1957 Schedule II

Title: Second Schedule

State: Karnataka

Year: 1957

.....oil but does not include kerosene, furnace oil, coal, coke or charcoal. (ii) "Petrol" means dangerous petroleum as defined in the Petroleum Act1934 (Central Act XXX of 1934) and includes a mixture of power alcohol, as defined in the Indian Power Alcohol Act 1948 (Central Act XXII of 1948) and Petrol. Explanation V.-- (i) Where timber, rosewood and sandal wood in log form specified under serial number 9 of Part 'T' have been purchased from the Forest Department of Government the subsequent sales of such timber, rosewood and sandal wood in log form shall not be liable to tax under section 5 of the Act, provided that the Forest Department has collected tax on the said sales and the burden of proving that tax has been so collected 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.....

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

THE CHHATTISGARH MUNICIPALITIES ACT, 1961 THE CHHATTISGARH MUNICIPALITIES ACT, 1961 [Act No. 37 of 1961] [20th November, 1961] PREAMBLE An Act to consolidate and amend the law relating to municipalities and to make better provision for the organisation and administration of Municipalities in Chhattisgarh. Be it enacted by the Madhya Pradesh Legislature in the Twelfth year of the Republic of India as follows:-- Chapter I - PRELIMINARY Section 1 - Short Title, extent and commencement (1) This act may be called the Chhattisgarh Municipalities Act, 1961. (2) It extends to the whole of Chhattisgarh. [Inserted by M.P. Act No. 18 of 1997.] [(3) It shall apply to the smaller urban area or a transitional area, as the case may be, from the date on which they are notified as such under Section 5.] Section 2 - Repeal and Savings (1) The Central Provinces and Berar Municipalities Act, 1922 (II of 1922), the Madhya Bharat Municipalities Act, 1954 (1 of 1954), the Vindhya Pradesh Municipalities Act, 1946 and the Bhopal State Municipalities Act, 1955 (III of 1956), are hereby repealed. (2) Notwithstanding such repeal-- (i) all Municipal Committees,.....

Karnataka Sales Tax Act, 1957 Schedule IV

Title: Fourth Schedule

State: Karnataka

Year: 1957

.....Act on goods specified in any item of serial number 2 and out of such goods, different goods specified in any other item of serial number 2 are manufactured, the tax leviable on sales of such manufactured goods shall be at the rate of two percent: Provided that nothing in this explanation shall apply where the input goods used in the manufacture are exempt from tax by any notification issued under section 8-A or section 19-C.] 30 [Explanation III.-Where a tax has been levied under this Act in respect of goods of Iron and steel referred to in sub-item (ii) of item (b) of serial number 2 at the point of first sale, no tax shall be levied on the said goods under the sub-item (i) of the said item, subject to production of satisfactory proof; Explanation IV.-Where a tax has been levied under this Act in respect of groundnuts referred to in sub-item (ii) of item (a) serial number 5 at the point of first sale, no tax shall be levied on the said goods under the sub-item (i) of the said item, subject to production of satisfactory proof.] 31 [Explanation IVA.-x x x]] _______________________________ 1. Substituted by Act 31 of 1958 w.e.f. 1.1.1959. 2. Substituted by Act 7 of.....

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

.....section 2 and Schedule, for "theStates" (w.e.f. 1-11-1956). Section 2E - This Act not to apply to certain insurers, ceasing to enter into new contracts before commencement of Act The provisions of this Act shall not apply to an insurer as defined in paragraph (i) or (iii) of sub-clause (a) of clause (9) of section 2 in relation to any class of his insurance business where such insurer has ceased, before the commencement of this Act, to enter into any new contracts of that class of business.] Section 3 - Registration (1) No 1 [person] shall, after the commencement of this Act, begin to carry on any class of insurance business in 2 [India] and no insurer carrying on any class of insurance business in 2 [India] shall, after the expiry of three months from the commencement of this Act, continue to carry on any such business, unless he has obtained from the 3 [Authority] a certificate of registration 4 [for the particular class of insurance business]: 5 [Provided that in case an insurer who was carrying on any class of insurance business in 2 [India] at the commencement of this Act, failure to obtain a certificate of registration in accordance with the requirements of this.....

The Rajasthan Stamp Act, 1998 Complete Act

State: Rajasthan

Year: 1998

.....w.e.f. 24.3.2005) (viii-A) "Chief Controlling Revenue Authority" means Rajasthan Tax Board Constituted under section 90 of the Rajasthan Sales Tax Act 1994 (Act No. 22 of 1995);" (ix) "clearance list" means a list of transactions relating to contract; required to be submitted to the clearing house of an association ii accordance with the rules or bye-laws of the association : Provided that no instrument shall, for the purposes of this Act, be deemed to be a clearance list unless it contains the following declaration signed by the person dealing in such transaction or on his behalf by a properly constituted attorney, namely-- "I/We hereby solemnly declare that the above list contains a complete and true statement of my/our transactions including crossed out transactions and transactions required to be submitted to the clearing house in accordance with the rules/bye-laws of the association. I/We further declare that no transaction for which an exemption is claimed under Article 5 or Article 36 in Schedule to the Rajasthan Stamp Act, 1998, as the case may be, is omitted." Explanation--Transaction for the purpose of this clause shall include both sale and purchase. (x).....

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

.....for carrying out the purposes of the Act; (11) "company" and "director" shall have the meanings respectively assigned to them in the Companies Act. 1956; (Central Act 1 of 1958) (12) "contractee" means any person for whom or for whose benefit a works contract is executed; (13) "contractor" means any person who executes a works contract and includes a sub-contractor; (14) "to cultivate personally" with all its grammatical variations and cognate expressions means to carry on any agricultural operation on one's own account,- (i) by one's own labour, or (ii) by the labour of one's family, or (iii) 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. Explanation I.- A widow or a minor, or a person who is subject to any physical or mental disability or is a serving member of the armed forces of the Union, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour. Explanation II.- In the case of a Hindu Undivided Family, land shall be deemed to be cultivated personally, if it is cultivated by.....

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.....