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Karnataka Khadi and Village Industries Act, 1956 Chapter 13 to 14

Title: Functions and the Powers of the Board

State: Karnataka

Year: 1956

..... (c) to organise and aid co-operative societies for village industries; (d) to conduct training centres; (e) (i) to arrange for the manufacture of tools, implements and other equipment required for carrying on village industries; (ii) to arrange for the supply of raw materials, tools, implements and other equipment required for village industries; and (iii) to arrange for the sale of the products of the said industries; (f) to arrange for publicity and for popularising of finished products of the said industries by opening stores, shops, emporia or exhibitions; (g) to undertake and encourage research work in connection with village industries and to carry on such activities as are incidental and conducive to the objects of this Act; (h) to maintain or assist in the maintenance of institutions for the development of village industries; (i) to discharge such other duties and to perform such other functions as the State Government may direct for the purpose of carrying out the objects of this Act. Section 14 - General powers of the Board The Board shall, for the purposes of carrying out its functions under this Act have the following powers:-- (i) to.....

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Karnataka Khadi and Village Industries Act, 1956 Section 13

Title: Functions of the Board

State: Karnataka

Year: 1956

.....such assistance as may be necessary to any person engaged in any village industry; (c) to organise and aid co-operative societies for village industries; (d) to conduct training centres; (e) (i) to arrange for the manufacture of tools, implements and other equipment required for carrying on village industries; (ii) to arrange for the supply of raw materials, tools, implements and other equipment required for village industries; and (iii) to arrange for the sale of the products of the said industries; (f) to arrange for publicity and for popularising of finished products of the said industries by opening stores, shops, emporia or exhibitions; (g) to undertake and encourage research work in connection with village industries and to carry on such activities as are incidental and conducive to the objects of this Act; (h) to maintain or assist in the maintenance of institutions for the development of village industries; (i) to discharge such other duties and to perform such other functions as the State Government may direct for the purpose of carrying out the objects of this Act.

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Karnataka Stamp Act, 1957 Schedule 1

Title: First Schedule (Part I)

State: Karnataka

Year: 1957

.....have been given for the purpose of this clause.] (b) where such agreement or memorandum of an agreement does not relate to monetary transactions or transactions not susceptible to valuation in terms of money Fifty rupees 18[(f) If relating to giving authority or power to a developer by whatever name called, for construction or, development of, or sale or transfer (in any manner whatsoever) any immoveable property. Where the market value of property (1) Does not exceed Rupees one crore 10,000/- (2) Exceeds one crores and does not exceed two crores 20,000/- (3) Exceeds two crores and does not exceed five crores 50,000/- (4) Exceeds five crores and does not exceed ten crores 1,00,000/- (5) Exceeds Ten crores 1,50,000/-] (g) If relating to sale of movable property Same duty as in sub-clause (e) of this article (h) If relating to the mortgage Same duty as under article No. 34 (a) of (b) as the case may be (I) If not otherwise provided for Fifty rupees Explanation I: Omitted.....

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Karnataka Sales Tax Act, 1957 Chapter I

Title: Preliminary

State: Karnataka

Year: 1957

.....Commissioner of Commercial Taxes] under section 3;] 9 [(f-1a) "body corporate" means a corporation, a company as defined under the Companies Act, 1956 (Central Act 1 of 1956) and a Company incorporated outside India but does not include,-- (i) a corporation sole; (ii) a co-operative society registered under any law relating to cooperative societies; and (iii) any other body corporate, not being a company as defined in the Companies Act, 1956, which the State Government may, by notification in the official Gazette, specify in this behalf.] 10 [(f-1b) "Brand name" means a name or trade mark registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958);] 11 [12 [(f-2) 'business' includes,-- (i) any trade, commerce or 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 profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure.....

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Karnataka Sales Tax Act, 1957 Section 2

Title: Definitions

State: Karnataka

Year: 1957

.....Commissioner of Commercial Taxes] under section 3;] 9 [(f-1a) "body corporate" means a corporation, a company as defined under the Companies Act, 1956 (Central Act 1 of 1956) and a Company incorporated outside India but does not include,-- (i) a corporation sole; (ii) a co-operative society registered under any law relating to cooperative societies; and (iii) any other body corporate, not being a company as defined in the Companies Act, 1956, which the State Government may, by notification in the official Gazette, specify in this behalf.] 10 [(f-1b) "Brand name" means a name or trade mark registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958);] 11 [12 [(f-2) 'business' includes,-- (i) any trade, commerce or 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 profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure.....

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Karnataka Sales Tax Act, 1957 Chapter III

Title: Incidence and Levy of Tax

State: Karnataka

Year: 1957

.....by weight of the total fibre content] but excluding any cloth on which a duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957), has been levied.] 9 [(1-D x x x ] 10 [(2) Notwithstanding anything contained in sub-section (5), 1 [every dealer,] shall, whatever be the quantum of his total turnover, be liable to pay tax at the rate specified in this Act, 11 [on the sale of any goods which he has purchased in the course of inter-State trade or commerce in respect of which the concessional rate of tax under clause (b) of sub-section (1) of section 8 of the Central Sales Tax Act, 1956, has been levied.]] (3) Notwithstanding anything contained in sub-section (1), the tax under this Act shall be levied-- (a) in the case of the sale of any of the goods mentioned in column(2) of the Second Schedule, by the first or the earliest of successive dealersin the State who is liable to tax under this section, a tax at the rate specified in the corresponding entry of column (3) of the said Schedule, on the 12 [taxable turnover] of sales of such dealer in each year relating to such goods: 13 [Provided that in respect of sale by the.....

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Karnataka Sales Tax Act, 1957 Section 5

Title: Levy of Tax on Sale or Purchase of Goods

State: Karnataka

Year: 1957

.....by weight of the total fibre content] but excluding any cloth on which a duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957), has been levied.] 9 [(1-D x x x ] 10 [(2) Notwithstanding anything contained in sub-section (5), 1 [every dealer,] shall, whatever be the quantum of his total turnover, be liable to pay tax at the rate specified in this Act, 11 [on the sale of any goods which he has purchased in the course of inter-State trade or commerce in respect of which the concessional rate of tax under clause (b) of sub-section (1) of section 8 of the Central Sales Tax Act, 1956, has been levied.]] (3) Notwithstanding anything contained in sub-section (1), the tax under this Act shall be levied-- (a) in the case of the sale of any of the goods mentioned in column(2) of the Second Schedule, by the first or the earliest of successive dealersin the State who is liable to tax under this section, a tax at the rate specified in the corresponding entry of column (3) of the said Schedule, on the 12 [taxable turnover] of sales of such dealer in each year relating to such goods: 13 [Provided that in respect of sale by the.....

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Karnataka Sales Tax Act, 1957 Section 5A

Title: Taxation of Industrial Inputs

State: Karnataka

Year: 1957

.....before the expiry of the accounting year immediately succeeding the one in which such inputs are purchased, either due to cessation of his manufacturing activity or for any other reason, but has not sold away such inputs, he shall be liable to pay the difference between the tax payable at the rate specified under 8 [section 5] and the tax computed at the rate of 5 [three percent] on the turnover relating to the sale of such quantity of these inputs to him as have remained unutilised with him for the declared purpose at the end of the period specified above. (2) If any person,-- (i) not having his manufacturing unit inside the State, purchases any inputs by furnishing a declaration under the first proviso to subsection (1); or 9 [(ii) x x x] 3 [(iii) x x x] (iv) having his manufacturing unit inside the State and having purchased any inputs by furnishing a declaration under the first proviso to sub-section (1), sells away such inputs contrary to such declaration, the assessing authority, after giving such person a reasonable opportunity of being heard, shall, by order in writing, impose upon him by way of penalty a sum, which shall not be less than the amount of tax.....

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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.....

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Karnataka Sales Tax Act, 1957 Schedule III

Title: Third Schedule

State: Karnataka

Year: 1957

..... purchase by the last dealer in the State liable to tax under this Act. (i) when purchased by a man- ufacturer of Jaggery,- (a) whose total turnover in a year is less than five lakh rupees. Nil (b) whose total turnover in a year is rupees five lakhs or more. 2 [Four percent] (ii) when purchased by a man- ufacturer of Sugarcane syrup (processed), 2 [Four percent] 10 [x x x] 11 [(iii) x x x] 12 [7. x x x]] 13 [7. x x x Explanation.-x x x] 14 [7 .x x x] 15 [Explanation.-x x x] __________________________ 1. Substituted by Act 16 of 1989 w.e.f. 1.4.1989. 2. Substituted by Act 3 of 1998 w.e.f. 1.4.1998. 3. Inserted by Act 5 of 1996 w.e.f. 1.4.1996. 4. Omitted by Act 4 of 1992 w.e.f. 1.4.1989. 5. Inserted by Act 6 of 1995 w.e.f. 1.4.1995. 6. Substituted by Act 9.....

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