Bare Act Search Results

West Bengal Value Added Tax Act, 2003 Complete Act

State: West Bengal

Year: 2003

.....in this behalf under this Act or the rules made thereunder; (21) "jute-mill" means a factory as defined in, or declared to be a factory under, the Factories Act, 1948, which is engaged wholly or in part in the manufacture of jute products; (22) "manufacture", with all its grammatical variations and cognate expressions, means producing, making, extracting or processing any goods and includes printing and raising of natural resources like minerals, coal etc.; (23) "net tax", in relation to any period, means (a) in case of a registered dealer, the amount of output tax in excess of the input tax credit claimed by such registered dealer in accordance with the provisions of this Act and the rules made thereunder, (b) in case of any dealer other than a registered dealer, the amount of output tax; (24) "notification" means a notification published in the Official Gazette; (25) "occupier of a jute-mill" means the person who has ultimate control over the affairs of the jute-mill; (26) "output tax", in relation to any period, means the aggregate amount of tax payable by a dealer liable to pay tax under section 10, section 11, section 12, section 13, sub-section (3) of section 14, or.....

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.....

Customs Tariff (Amendment) Act, 2003 Chapter LXXXIV

Title: Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

State: Central

Year: 2003

..... 8429 59 00 - Other u 25% - 8430 OTHER MOVING, GRADING, LEVELLING, SCRAPING, EXCAVATING, TAMPING, COMPACTING, EXTRACTING OR BORING MACHINERY, FOR EARTH, MINERALS OR ORES; PILE-DRIVERS AND PILE-EXTRACTORS; SNOW-PLOUGHS ANDSNOW-BLOWERS 8430 10 - Pile-drivers and pile-extractors: 8430 10 10 --- Pile-drivers u 25% - 8430 10 20 --- Pile-extractors u 25% - 8430 20 00 - Snow-ploughs and snow-blowers u 25% - - Coal or rock cutters and tunneling machinery: 8430 31 -- Self-propelled: 8430 31 10 --- Coal cutters u 25% - 8430 31 20 --- Tunneling machinery u 25% - 8430 31 90 --- Other u 25% - 8430 39 00 -- Other u 25% - - Other boring or sinking machinery: 8430 41 -- Self-propelled: 8430 41 10 --- Tube well drilling and core.....

Customs Tariff (Amendment) Act, 2003 Chapter LXXXII

Title: Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts Thereof of Base Metal

State: Central

Year: 2003

..... files): 82142010 --- Nail cutters kg. 30% - 82142090 --- Other kg. 30% - 821490 - Other: 82149010 --- Handles of cutlery of base metal kg. 30% - 82149090 --- Other kg. 30% - 8215 SPOONS, FORKS, LADLES, SKIMMERS, CAKE-SERVERS, FISH-KNIVES, BUTTER-KNIVES, SUGAR TONGS AND SIMILAR KITCHEN OR TABLEWARE 82151000 - Sets of assorted articles containing at least one article plated with precious metal kg. 30% - 82152000 - Other sets of assorted articles kg. 30% - - Other: 82159100 --- Plated with precious metal kg 30% - 82159900 - Other kg. 30% -

Customs Tariff (Amendment) Act, 2003 Chapter XXV

Title: Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement

State: Central

Year: 2003

..... 2520 20 90 --- Other kg. 25% - 2521 - LIMESTONE FLUX; LIMESTONE AND OTHERCALCAREOUS STONES, OF A KIND USED FOR THE MANUFACTURE OF LIME OR CEMENT 2521 00 - Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement: 2521 00 10 --- Limestone flux (L.D., below 1% SiO2) kg. 25% - 2521 00 90 --- Other kg. 25% - 2522 QUICKLIME, SLAKED LIME AND HYDRAULIC LIME, OTHER THAN CALCIUM OXIDE AND HYDROXIDE OF HEADING 2825 2522 10 00 - Quicklime kg. 25% - 2522 20 00 - Slaked lime kg. 25% - 2522 30 00 - Hydraulic lime kg. 25% - 2523 PORTLAND CEMENT, ALUMINOUS CEMENT, SLAG CEMENT, SUPERSULPHATE CEMENT AND SIMILAR HYDRAULIC CEMENTS, WHETHER OR NOT COLOURED OR IN THE FORM OF CLINKERS 2523 10 00 - Cement clinkers kg. 30% - - Portland cement: 2523 21 00 -- White cement, whether or not artificiallycoloured kg. 30% - 2523 29 -- Other: 2523 29 10 --- Ordinary portland cement, dry kg. 30% - 2523 29 20 ---.....

The Chhattisgarh Value Added Sales Tax Act, 2003 Complete Act

State: Chattisgarh

Year: 2003

.....into a new and different article so understood in commercial parlance having a distinct name, character use, but does not include such activity of manufacture as may be notified;. (o) "Place of business" means any place where a dealer purchases or sells any goods or stores goods or keeps documents or accounts of his purchases or sales or both and also includes- (i) the place of business of an agent where a dealer carries on business through an agent; (ii) any place or building whether any business is carried on therein or not, in which the person carrying on the business, keeps any of his books of accounts, documents, stocks or other things, relating to his business; (o) " Prescribed" means prescribed by rules made under this Act; (q) "Purchase price" shall comprise of - (i) the amount payable by a dealer as valuable consideration for the purchase of goods˜ simplicit or; Provided that where goods are purchased together with the packing material or container, then notwithstanding anything contained in this Act, the purchase price of such goods shall be inclusive of the price or cost or value of such packing material or container, whether such.....

The Chhattisgarh Value Added Tax Act, 2003 Complete Act

State: Chattisgarh

Year: 2003

.....into a new and different article so understood in commercial parlance having a distinct name, character, use, but does not include such activity of manufacture as may be notified;. (o) "Place of business" means any place where a dealer purchases or sells any goods or stores goods or keeps documents or accounts of his purchases or sales or both and also includes- (i) the place of business of an agent where a dealer carries on business through an agent; (ii) any place or building whether any business is carried on therein or not, in which the person carrying on the business, keeps any of his books of accounts, documents, stocks or other things, relating to his business; (p) "Prescribed" means prescribed by rules made under this Act; (q) "Purchase price" shall comprise of- (i) the amount payable by a dealer as valuable consideration for the purchase of goods 'simplicitor': PROVIDED that where goods are purchased together with the packing material or container, then notwithstanding anything contained in this Act, the purchase price of such goods shall be inclusive of the price or cost or value of such packing material or container, whether such price or.....

Uttaranchal Motor Vehicles Taxation Reforms Act, 2003 Complete Act

State: Uttarakhand

Year: 2003

.....(3) of section 9. (3) Where the owner of a motor vehicle other than a transport vehicle, in respect whereof one-time tax has been paid under this Act proves to the satisfaction of the Taxation Officer in prescribed manner that such motor vehicle has not been used for a continuous period of one month or more, he shall be entitled to a refund of such tax at the rates specified in Part 'A' of the Second Schedule for the said period. Provided that no such refund shall be admissible, unless the certificate or registration and the token, if any, issued in respect of the vehicle are surrendered by the owner with the Taxation Officer. Provided further that the total amount of refund under this sub-section shall not exceed the one-time tax paid under this Act. (4) In calculating the amount of refund under sub-section (3) any portion of the period being less than a calendar month, shall be ignored. (5) The owner of a motor vehicle other than a transport vehicle, in respect whereof one-time tax has been paid under this Act shall be entitled to refund of such tax at the rate specified in Part 'B' of the Second Schedule on the ground that he has, after payment of such tax, paid tax in.....

Customs Tariff (Amendment) Act, 2003 Chapter LXXII

Title: Iron and Steel

State: Central

Year: 2003

.....or other deformations produced during the rolling process (reinforcing bars and rods); - be twisted after rolling. (n) Angles, shapes and sections: Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire. Chapter 72 does not include products of heading 7301 or 7302. (o) Wire: Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products. (p) Hollow drill bars and rods: Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 7304. 2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight. 3. Iron or steel products obtained by electrolytic deposition, by.....

Karnataka Value Added Tax Act, 2003 Schedule 3

Title: Third Schedule

State: Karnataka

Year: 2003

.....of lime, dolomite and other white washing materials. 60. Medical and pharmaceutical preparations; Medicated ointments manufactured or imported under license granted under the Drugs and Cosmetics Act 1940; Light liquid paraffin of IP grade; Wadding gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes; 8[Surgical gloves and Syringes including needles] Diagnostic or laboratory reagents including prepared diagnostic or laboratory reagents 61. Medical equipments, devices and implants 62. Medicinal plants, roots, herbs and barks used in the preparation of Ayurvedic medicines. 63. Mixed PVC stabilizer; 9[plastic boxes, cases and crates for conveyance or packing of goods] 64. 8[Moulded plastic footwear fully made of plastic and of single mould, hawai chappals (rubber) and their straps.] 65. Napa Slabs (Rough flooring stones) and Shahabad stones 66. Non-ferrous castings 67. Non-ferrous metals and alloys; Ingots, slabs, blocks, billets, sheets, circles, hoops,.....