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Start Free TrialThe Himachal Pradesh Value Added Tax Act, 2005 Complete Act
State: Himachal
Year: 2005
THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 [Act No. 12 of 2005] PREAMBLE An Act to re-enact the law to provide for the levy of a value added tax on the sales or purchases of goods in the State of Himachal Pradesh and for certain other matters connected therewith. BE it enacted by the Legislative Assembly of Himachal Pradesh in the Fifty-sixth Year of the Republic of India, as follows: - Chapter I - PRELIMINARY Section 1 - Short title and commencement (1) This Act may be called the Himachal Pradesh Value Added Tax Act, 2005. (2) It shall come into force from such date as the Government may, by notification, appoint. Section 2 - Definitions In this Act, unless there is anything repugnant in the subject or context, -- (a) "Act" means the Himachal Pradesh Value Added Tax Act, 2005. (b) "Assessing Authority" means any person appointed by the State Government under sub-section (2) of section 3 to make any assessment under this Act; (c) "business" includes, - (i) any trade, commerce, manufacture, any adventure or concern, in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture,.....
List Judgments citing this sectionThe Himachal Pradesh Housing Board Act, 1972 Complete Act
State: Himachal
Year: 1972
.....a Municipal Corporation/Municipal Committee/ Notified Area Committee established under the Capital of Himachal Pradesh (Development and Regulation) Act, 1968 (Act No. 22 of 1969) and the Himachal Pradesh Municipal Act, 1968 (19 of 1968) or a Gram Panchayat, Panchayat Samiti, Zila Parishad respectively constituted under the Himachal Pradesh Panchayati Raj Act, 1968, (19 of 1970); (l) "master plan" means the master plan prepared and approved for any urban area by the Himachal Pradesh Government ; (m) "member" means the Chairman . The Vice-Chairman ins. vide H.P. Act No.1 of 1996 w.e.f. 9.11.1995. [ the Vice-Chairman] and other members of the Board; (n) "notification" means a notification published in the Official Gazette; (o) "premises" means any land whether used for agricultural purposes or non-agricultural purposes, or any building or part of a building and includes,- (i) the garden, grounds and out-houses, if any, appertaining to such building or part of a building; and (ii) any fittings affixed to such building or part of a building for the more beneficial enjoyment thereof ; (p) "prescribed" means prescribed by rules ; (q) "programme" means the annual housing.....
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