Bare Act Search Results

The Assam Value Added Tax Act, 2003 Complete Act

State: Assam

Year: 2003

.....for carrying out the purposes of the Act; (11) "company" and "director" shall have the meanings respectively assigned to them in the Companies Act. 1956; (Central Act 1 of 1958) (12) "contractee" means any person for whom or for whose benefit a works contract is executed; (13) "contractor" means any person who executes a works contract and includes a sub-contractor; (14) "to cultivate personally" with all its grammatical variations and cognate expressions means to carry on any agricultural operation on one's own account,- (i) by one's own labour, or (ii) by the labour of one's family, or (iii) by servants on wages payable in cash or kind (but not in crop share), or by hired labour under one's personal supervision or the personal supervision of any member of one's family. Explanation I.- A widow or a minor, or a person who is subject to any physical or mental disability or is a serving member of the armed forces of the Union, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour. Explanation II.- In the case of a Hindu Undivided Family, land shall be deemed to be cultivated personally, if it is cultivated by.....

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.....

Finance Act, 2003 Schedule VI

Title: The Sixth Schedule

State: Central

Year: 2003

.....not be allowed in respect of that part of the value of capital goods which represents the amount of duty on such capital goods, which the manufacturer claims as depreciation under section 32 of the Income-tax Act, 1961 (43 of 1961).". 23rd day of July, 1996. 2. Sub-rule (8) of rule 57R of the Central Excise Rules, 1944 as inserted by notification No. G.S.R. 122(E), dated the 1st March, 1997 [6/97-Central Excise (N.T.), dated the 1st March, 1997] In the Central Excise Rules, 1944, in rule 57R, for sub-rule (5), the following sub-rule shall be substituted, namely: -- "(8) Credit of specified duty in respect of capital goods shall not be allowed in respect of that part of the value of capital goods which represents the amount of duty on such capital goods, which the manufacturer claims as depreciation under section 32 of the Income-tax Act, 1961 (43 of 1961).". 1st day of March, 1997. 3. Sub-rule (12) of rule 57F of the Central Excise Rules,; 1944 as substituted by notification No.G.S.R. 122(E), dated the 1st March, 1997 [6/97-Central Excise (N.T.), dated the 1st March, 1997] In the Central Excise Rules, 1944, in.....

GOA CHILDREN'S ACT, 2003 Complete Act

State: Central

Year: 2003

.....Labour (Prohibition and Regulation) Act, 1986; (b) all forms of non-hazardous employment as defined in the Child Labour (Prohibition and Regulation) Act,1986 (Act61ofl986) and Goa, Daman and Diu Shops and Establishments Act, 1973 (Act No. 13 of 1974) and Goa, Daman and Diu Shops and Establishments Rules, 1975; (c) all forms of domestic employment, meaning employment in households, doing work of a domestic nature, either temporarily, permanently, piece-rated or part time;. (d) all forms of self employment meaning labour such as rag-picking, plastic bag selling, nut selling, running errands, carrying load of shoppers etc. (3) All Children who are identified as child labourers shall be immediately released therein and placed in a registered Children's Home or a State run institution or any other place identified under the Plan of Action. (4) The State shall ensure that a satisfactory Rehabilitation Programme is in position before taking action on this. (5) The punishment for violation of the provisions of this section shall be as unden- (a) for all forms of hazardous employment, a fine of Rs. 50,000/- (Rupees fifty thousand only) with simple imprisonment of one year for the.....

Finance Act, 2003 Schedule VII

Title: The Seventh Schedule

State: Central

Year: 2003

THE SEVENTH SCHEDULE [See section 151(1)] Provisions of the CENVAT Credit Rules, 2001 to be amended Amendment Date of effect of amendment (1) (2) (3) Sub-rule (3) of rule 3 of the CENVAT Credit Rules, 2001 as published vide notification No.G.S.R. 445(E), dated the 21st June, 2001 [31/2001-Central Excise (N.T.), dated the 21stJune, 2001] In the CENVAT Credit Rules, 2001, in rule 3, in sub-rule (3), after the proviso, the following proviso shall be inserted, namely:-- "Provided further that the CENVAT credit of the duty paid on the inputs used in the manufacture of final products cleared after availing of the exemption under the notification numbers 32/99-Central Excise, dated the 8th July, 1999 [G.S.R. 508 (E), dated the 8th July, 1999] and 33/99-Central Excise, dated the 8th July, 1999 [G.S.R. 509 (E), dated the 8th July, 1999], shall be utilised only for payment of duty on final products cleared after availing of the exemption under the said notification numbers 32/99-Central Excise, dated the 8th July, 1999 and 33/99-Central Excise, dated the 8th July, 1999.". 1st day of July, 2001.

Finance Act, 2003 Schedule VIII

Title: The Eighth Schedule

State: Central

Year: 2003

THE EIGHTH SCHEDULE [See section 153(1)] S. No. Notification No.and date Amendment Date of effect of amendment (1) (2) (3) (4) 1. G.S.R. 508 (E), dated the 8th July, 1999 [32/ 1999-Central Excise, dated the 8th July, 1999] In the said notification, in paragraph 2, in clause (b) the following proviso shall be inserted, namely: --"Provided that such refund shall not exceed the amount of duty paid less the amount of the CENVAT credit availed of, in respect of the duty paid on the inputs used in or in relation to the manufacture of goods cleared under this notification.". 8th July, 1999. 2. G.S.R. 509 (E), dated the 8th July, 1999 [33/1999-Central Excise, dated the 8th July, 1999] In the said notification, in paragraph 2, in clause (b), the following proviso shall be inserted, namely: --"Provided that such refund shall not exceed the amount of duty paid less the amount of the CENVAT credit availed of, in respect of the duty paid on the inputs used in or in relation to the manufacture of goods cleared under this notification.". 8th July, 1999.

Finance Act, 2003 Schedule IX

Title: The Ninth Schedule

State: Central

Year: 2003

.....proviso shall be inserted, namely: --"Provided further that exemption contained in this notification shall not be applicable to the goods manufactured and cleared from --(1) Numaligrah Refineries Limited; or(2) Bongaigaon Refineries and Petrochemicals Limited; or(3) Indian Oil Corporation, Guwahati; or(4) Assam Oil Division, Indian Oil Corporation, Digboi,". 12th February, 2002. 2. G.S.R. 509 (E), dated the 8th July, 1999 [33/1999-Central Excise, dated the 8th July, 1999] In the said notification, in the opening paragraph, --(i) the following proviso shall be inserted at the end, namely: --"Provided that exemption contained in this notification shall not be applicable to -- .(a) cigarettes falling under Chapter 24 of the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); and(b) pan masala containing tobacco, falling under sub-heading No. 2106.00 or 2404.49, as the case may be, of the First Schedule or the Second Schedule to the said Central Excise Tariff Act."; 8th July, 1999. (ii) for the proviso, as inserted by clause (i), the following proviso shall be substituted, namely: --"Provided that the exemption.....

Cigarettes and Other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution) Act, 2003 Section 1

Title: Short Title, Extent and Commencement

State: Central

Year: 2003

(1) This Act may be called The Cigarettes and other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution) Act, 2003. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint and different dates1 may be appointed for different provisions of this Act. ______________________________________ 1. Provisions of Sections 1, 2, 3, 4, 5, 6(a), 12(1)(b), 12(2), 13(1)(b), 13(2), 14, 16, 19, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30 and 31 effective from 01.05.2004 as per Notification No. SO238(E) dated 25.02.2007. Further, provisions of Section 7(1) (2) (3) (4), 8, 9,10 and 20 effective from 01.12.2007 as per Notification No. SO1955(E) dated 16.11.2007. clause (a) sub-section (1) of section 12, clause (a) sub-section 1 of sections 13, 15, 17, 18, 32, 33 effective from 30.07.2009 vide Notificatation No. S.O1865(E) Dated 30.07.2009.

Customs Tariff (Amendment) Act, 2003 Chapter XXXII

Title: Tanning or Dyeing Extracts; Tannins and their Derivatives; Dyes, Pigments and Other Colouring Matter; Paints and Varnishes; Putty and Other Mastics; Inks

State: Central

Year: 2003

.....pigments of heading 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 or 3215. 4. Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 per cent, of the weight of the solution. 5. The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers. 6. The expression "stamping foils" in heading 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of: (a) metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or (b) metal (including.....

Value Added Tax Act, 2003 Section 32

Title: Period of Retention of Accounts

State: Karnataka

Year: 2003

(1) Every dealer required under this Act to keep and maintain books of account or other records including tax invoices relating to his purchases and sales shall retain them until the expiration of five years after the end of the year to which they relate or for such other period as may be prescribed or until the assessment reaches finality, whichever is later. (2) Where such dealer is a party to an appeal or revision under this Act, he shall retain, until the appeal or revision and any appeal therefrom is finally disposed of, every record and accounting document that pertains to the subject matter of the appeal or revision.