Bare Act Search Results

Central Excise Act, 1944 Section 4A

Title: Valuation of Excisable Goods with Reference to Retail Sale Price

State: Central

Year: 1944

.....sales tax and other taxes, if any, payable on such goods. 2 [(4) Where any goods specified under sub-section (1) are excisable goods and the manufacturer- (a) removes such goods from the place of manufacture, without declaring the retail sale price of such goods on the packages or declares a retail sale price which is not the retail sale price as required to be declared under the provisions of the Act, rules or other law as referred to in sub-section (1); or (b) tampers with, obliterates or alters the retail sale price declared on the package of such goods after their removal from the place of manufacture, then, such goods shall be liable to confiscation and the retail sale price of such goods shall be ascertained in the prescribed manner and such price shall be deemed to be the retail sale price for the purposes of this section. Explanation 1.--For the purposes of this section, "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing,.....

Central Excise Tariff (Amendment) Act, 2004 Appendix V

Title: Assessment on the Basis of Mrp (Abatement as a Percentage of Retail Sale Price)

State: Central

Year: 2004

.....goods 35% 11. 1904.10 All goods 35% 12. 1905.11 Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 35% 13. 1905.31 Waffles and wafers, coated with chocolate or containing chocolate 35% 14. 1905.39 All goods 40% 14A. 1905.39 Wafer biscuits 35% 15. 2101.10 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 35% 16. 2102.10 All goods 35% 17. 21.05 Ice cream and other edible ice, whether or not containing cocoa 45% 18. 2 1.06 or 24.04 (a) Pan masala (falling under sub-heading No. 2106.00), in retail packs containing ten grams or more per pack, other than the goods containing not more than 15% betel nut by weight and not containing tobacco in any proportion (b) Pan masala containing tobacco (falling under sub-heading 50% No......

Bombay Abkari Act, 1878, (Maharashtra) Section 17

Title: Wholesale and Retail

State: Maharashtra

Year: 1878

1[(1) Government may by notification in the Bombay Government Gazette determine a limit of quantity within which and beyond which the sale of any excisable article or hemp shall be deemed to be sold by retail and wholesale respectively; such limit may be fixed with respect to the whole Presidency of Bombay or any local area, and with respect to purchasers generally or to any specified class of purchasers, and with respect to any specified occasion or generally. (2) When any such limit of quantity has been prescribed for the retail sale of any excisable article or hemp, no quantity in excess of such limit shall be sold by retail to any one person at one time or to any one person in the aggregate on any one day : Provided that the Collector or any Abkari officer duly empowered in this behalf may, subject to any rules that may be made under section 35-A give special orders for the occasional sale by retail of any excisable article or hemp in quantities exceeding such limits.] ___________ 1. Section 17 was substituted for the original section by Bom. Act XII of 1912, section 8.

Petroleum and Natural Gas Regulatory Board Act, 2006 Section 43

Title: Taking over Control and Management of Facilities and Business Premises of Any Entity and Retail Outlets in Public Interest

State: Central

Year: 2006

.....be given an opportunity of being heard before issuingorders to take over the control and management of retail outlets and otherbusiness premises: Provided further thatin case of any urgency or in cases where the circumstances do not permit servingof notice for want of sufficient time or otherwise upon the entity against whomthe order is directed, the opportunity of hearing may be dispensed with inpublic interest in order to maintain the uninterrupted supply of petroleum,petroleum products or natural gas for a specified period. (2) The collector ofthe revenue district in which the property referred to in the notificationissued under sub-section (1) is situated shall determine the amount ofcompensation payable for taking over of the property. (3) The form and mannerin which an application for claiming compensation under this section shall bemade, the procedure for determining the compensation and the time within whichsuch compensation shall be payable, shall be such as may be prescribed.

Income Tax Act, 1961 Section 44AF

Title: Special Provisions for Computing Profits and Gains of Retail Business

State: Central

Year: 1961

.....computing the monetary limits under those sections, the total turnover or, as the case may be, the income from the said business shall be excluded. 1[(5) Notwithstanding anything contained in the foregoing provisions of this section, an assessee may claim lower profits and gains than the profits and gains specified in sub-section (1), if he keeps and maintains such books of account and other documents as required under sub-section (2) of section 44AA and gets his accounts audited and furnishes a report of such audit as required under section 44AB.] 2[(6) Nothing contained in this section shall apply to any assessment year beginning on or after the 1st day of April, 2011.] ______________________________ 1. Inserted by the Finance Act, 1999, with retrospective effect from 1st April, 1998. 2. Inserted by the Finance (No. 2) Act, 2009, with retrospective effect from 1st April, 2009.

Bombay Drugs (Control) Act, 1959, (Maharashtra) Section 7

Title: Regulation of Business of Wholesaler or Retailer in Notified Drugs

State: Maharashtra

Year: 1959

From such date as may be fixed by the State Government by notification in the Official Gazette in this behalf, no person shall carry on the business of a wholesaler or retailer in any notified drug except under, and in accordance with, the terms and conditions of a licence granted by the Collector under this Act.

Bombay Drugs (Control) Act, 1959, (Maharashtra) Section 8

Title: Sale by Retailer

State: Maharashtra

Year: 1959

No licensed retailer shall sell any notified drug unless such drug has been obtained by him from a licensed wholesaler.

Bombay Drugs (Control) Act, 1959, (Maharashtra) Section 11

Title: Licensed Retailer and Medical Practitioner Not to Supply Notified Drug for Purposes Other Than Medicinal and Except Under Prescription

State: Maharashtra

Year: 1959

(1) A licensed retailer shall not supply any notified drug in his possession to any person (not being a medical practitioner or a person duly authorised under section 14) for a purpose other than a bona fide medicinal purpose, and except on a prescription issued by a medical practitioner. (2) A medical practitioner shall not supply any notified drug in his possession to any person for a purpose other than a bona fide medicinal purpose, and except under a prescription issued by him or another medical practitioner. (3) Any prescription issued for the purpose of sub-section (1) or (2) or copies thereof and other records shall be maintained in such manner, and preserved for such period, as may be prescribed.

The Meghalaya Foodgrains [Public Distribution System] Control Order, 2004 Complete Act

State: Meghalaya

Year: 2004

.....Compliance with order and direction:- Every Nominee / Agent to whom any order or direction is issued under any Powers conferred by or under this Order shall comply with such Orders or direction. 13. Suspension or cancellation of appointment:- If any Nominee / Agent either by himself or through his Agent or Servant acting on his behalf contravenes any of the Provisions of this Order or any of the terms and conditions of the appointment then, without prejudice to any other action that may be taken against him, the authority issuing the appointment may, after giving him an opportunity of hearing and representing his case, suspend or cancel the appointment. A copy of the Order suspending or cancelling the appointment shall also be furnished to the Nominee / Agent. 14. Disposal of stocks in certain cases:- Where the appointment is suspended or cancelled under Clause " 13, the Appointing Authority may by order direct the Person who appointment is suspended or cancelled to dispose of the stock of Foodgrains with him in such manner and within such time as may be specified in the Order. 15. Returns by Nominees / Agent:- Every Nominee / Agent shall submit to the Appointing.....

The Assam Value Added Tax Act, 2003 Complete Act

State: Assam

Year: 2003

.....assessment, self-assessment, audit assessment and reassessment made under this Act; (7) "business" includes.- (a) any trade, commerce or manufacture; (b) any adventure, concern in the nature of trade, commerce or manufacture; (c) any transaction in connection with, or incidental to or ancillary to trade, commerce, manufacture, adventure or concern; (d) any transfer of property in goods involved in execution of a works contract or transfer of the right to use any goods for any purpose or delivery of goods on hire purchase or by any system of payment by installments; (e) any occasional transaction in the nature of such trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction; Whether or not such trade, commerce, manufacture, adventure, concern or transaction is effected with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure, concern or transaction. Explanation- For the purpose of this clause,- (i) the activity of raising of man-made forest or rearing of seedlings or plants shall be deemed to be.....