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The Kerala State Aid to Industries Act, 1963 Complete Act

State: Kerala

Year: 1963

.....any specific development programme; (5)˜cottage industry' means an industrial business or enterprise carried on in any premises to which the Factories Act, 1948 (Central Act 63 of 1948), does not apply, and includes dairy farming, bee-keeping and keeping a poultry farm; (6)˜small scale industry' means an industrial business or enterprise the capital invested in which does not exceed five lakhs of rupees; (7)˜village industry' means any industry which forms the normal occupation, whether whole-time or part-time, of any class of the rural population of the State; (8)˜machinery' includes plant, apparatus, tools and other appliances required for the purpose of carrying on any industrial operation or process; (9)˜owner' means the person who owns any industrial undertaking and includes the successor-in-interest of such person in respect of such undertaking; (10)˜prescribed' means prescribed by rules made under this Act; (11)˜State means the State of Kerala; (12)˜State aid' means any aid given by or on behalf of the Government under the provisions of this Act and the rules, if any, made thereunder. CHAPTER II The State aid to.....

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Forest Act, 1963 Chapter 11A

Title: Forest Development Tax

State: Karnataka

Year: 1963

.....and canes. Pulp and paper industries except cottage industries; 3. Sandalwood. (a) Sandalwood oil factories and (b) Others except; (i) Artisans (ii) Religious institutions; and (iii) Cottage industries 4. Minor forest produce as defined in the rule but not falling under Serial Numbers 1 and 2. Industries except Large scale Multipurpose Co-operative Societies (LAMPS)] 3 [Provided further that the tax under the above proviso in respect of eucalyptus and bamboos supplied as raw material for manufacture of news print shall be fifty per cent of the rates specified therein or a period of five years.] 3 [(1A) Notwithstanding anything contained in sub-section (1), no tax shall be payable to the State Government by a corporation, owned or controlled by the State Government to the extent of tax not levied and collected by it during the period from fourteenth day of February, 1978, till the commencement of the Karnataka Forest (Amendment) Act, 1988.] (2) The said tax shall be collected along with such consideration. (3) It is hereby declared that the said tax shall be in.....

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Forest Act, 1963 Section 98A

Title: Levy of Forest Development Tax

State: Karnataka

Year: 1963

.....and canes. Pulp and paper industries except cottage industries; 3. Sandalwood. (a) Sandalwood oil factories and (b) Others except; (i) Artisans (ii) Religious institutions; and (iii) Cottage industries 4. Minor forest produce as defined in the rule but not falling under Serial Numbers 1 and 2. Industries except Large scale Multipurpose Co-operative Societies (LAMPS)] 3 [Provided further that the tax under the above proviso in respect of eucalyptus and bamboos supplied as raw material for manufacture of news print shall be fifty per cent of the rates specified therein or a period of five years.] 3 [(1A) Notwithstanding anything contained in sub-section (1), no tax shall be payable to the State Government by a corporation, owned or controlled by the State Government to the extent of tax not levied and collected by it during the period from fourteenth day of February, 1978, till the commencement of the Karnataka Forest (Amendment) Act, 1988.] (2) The said tax shall be collected along with such consideration. (3) It is hereby declared that the said tax shall be in.....

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