Bare Act Search Results
Home Bare Acts Phrase: single taxCentral Sales Tax Act, 1956 Section 15
Title: Restrictions and Conditions in Regard to Tax on Sales or Purchases of Declared Goods Within a State
State: Central
Year: 1956
.....purchase of paddy referred to in sub-clause (i) of clause (i) of section 14 is leviable under the law and the rice procured out to such paddy is exported out of India, then, for the purposes of sub-section (3) of section 5, the paddy and rice shall be treated as a single commodity;] (c) each of pulses referred to in clause (via) of section 14, whether whole or separated, and whether with or without husk, shall be treated as a single commodity for the purposes of levy of tax under that law.] ________________________ 1. Substituted by Act 31 of 1958, section 11, for section 15 w.e.f. 1-10-1958. 2. Substituted by Act 25 of 1975, section 38, for "three per cent." w.e.f. 1-7-1975. 3. The words "and such tax shall not be levied at more than one state;" omitted by the the Finance Act, 2002 w.e.f. 13-05-2002. 4. Substituted by Act 61 of 1972, section 12, for "the tax so levied" w.e.f. 1-4-1973. 5. Substituted by Act 61 of 1972, section 12, for "shall be refunded to such person" w.e.f. 1-4-1973. 6. Inserted by Act 103 of 1976, section 8 w.e.f. 7-9-1976. 7. Inserted by Act 33 of 1996, section 87 w.e.f. 28-9-1996.
View Complete Act List Judgments citing this sectionKarnataka Sales Tax Act, 1957 Chapter III
Title: Incidence and Levy of Tax
State: Karnataka
Year: 1957
.....dealer, at every point of sale at the rate of four percent on the taxable turnover in each year relating to such goods: Provided where the own manufactured silk fabrics are sold to a dealer liable to tax under this Act, the sale of such silk fabrics shall not be deemed to be a sale by a dealer liable to tax under this Act.] Explanation.--For the purpose of this sub-section and sub-section (8) of section 17, "silk fabrics" means 8 [silk fabrics in which the proportion of silk is sixty percent or more 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.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Chapter XVII
Title: Collection and Recovery of Tax
State: Central
Year: 1961
.....such broadcasting or telecasting; (c) carriage of goods or passengers by any mode of transport other than by railways; (d) catering; (e) manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer, but does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer.] ___________________________ 1. Substituted by the Finance (No. 2) Act, 2009, with effect from 1st October, 2009 for the following : - "194C. Payments to contractors and sub-contractors. (1) Any person responsible for paying any sum to any resident (hereinafter in this section referred to as the contractor) for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and - (a) the Central Government or any State Government; or (b) any local authority; or (c) any corporation established by or under a Central, State or Provincial Act; or (d) any company; or (e) any co-operative society; or (f) any authority, constituted.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 230
Title: Tax Clearance Certificate
State: Central
Year: 1961
.....Act, or the Wealth-tax Act, 1957 (27 of 1957), or the Gift-tax Act, 1958 (18 of 1958), or the Expenditure-tax Act, 1987 (35 of 1987), or that satisfactory arrangements have been made for the payment of all or any of such taxes which are or may become payable by that person : Provided that no income-tax authority shall make it necessary for any person who is domiciled in India to obtain a certificate under this section unless he records the reasons therefor and obtains the prior approval of the Chief Commissiner of Income-tax.] (2) If the owner or charterer of any ship or aircraft carrying persons from any place in the territory of India to any place outside India allows any person to whom sub-section (1) 8[or the first proviso to sub-section (1A)] applies to travel by such ship or aircraft without first satisfying himself that such person is in possession of a certificate as required by that sub-section, he shall be personally liable to pay the whole or any part of the amount of tax, if any, payable by such person as the Assessing Officer may, having regard to the circumstances of the case, determine. (3) In respect of any sum payable by the owner or charterer of any ship.....
View Complete Act List Judgments citing this sectionTerminal Tax on Railway Passengers Act, 1956 Section 3
Title: Terminal Tax on Passengers Carried by Railway from or to Notified Places
State: Central
Year: 1956
.....may, by notification in the Official Gazette, fix; and such notification shall specify the date with effect from which, and may also specify the period for which, the terminal tax shall be liveable: Provided that where no such period is specified in the notification, the terminal tax shall be leviable for so long as this Act is in force. (2) Subject to the maximum rates, different rates of terminal tax may be fixed, (a) In relation to different notified places; and (b) in respect of short-distance passengers and long-distance passengers; provided that the rate in respect of short-distance passengers shall be always lower than that in respect of long -distance passengers. Explanation.In this sub-section a passenger travelling by railway from or to any notified place to or from a distance of not more than one hundred and fifty miles shall be deemed to be a short-distance passenger and any other passenger travelling by railway shall be deemed to be a long-distance passenger.
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Chapter 2
Title: The Incidence and Levy of Tax
State: Karnataka
Year: 2003
.....goods other than those falling under clause (3), except as provided in Section 12; (5) tax paid on purchase of goods used as inputs in the manufacture, processing or packing of other taxable goods despatched to a place outside the State not as a direct result of sale or purchase in the course of inter-State trade, except as provided in Section 14; (6) tax paid on purchases attributable to naptha, liquified petroleum gas, furnace oil, light diesel oil, superior kerosene oil, kerosene and any other petroleum product, when used as fuel in motor vehicles, but when used as fuel in production of any goods for sale in the course of export out of the territory of India or taxable goods or captive power, input tax shall be deducted as provided in Section 14. (7) tax paid under sub-section (2) of Section 3 on the purchase of fuel; (8) tax paid under sub-section (2) of Section 3 on the purchase of goods excluding fuel, until output tax is payable on such goods or other goods in which such goods are put to use except when the said goods are exported out of the territory of India; (9) tax paid on goods purchased by a dealer who is required to be registered under the Act, but has.....
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Chapter 5
Title: Administration and Collection of Tax
State: Karnataka
Year: 2003
.....not be made after the following time limits.- (a) five years after the end of the prescribed tax period; or (b) three years after evidence of facts, sufficient in the opinion of the prescribed authority to justify making of the re-assessment, comes to its knowledge, whichever is later. (2) If any tax is fraudulently evaded attracting punishment under Section 79, an assessment may be made as if in sub-section (1), reference to five years was a reference to ten years. (3) In computing the period of limitation specified for assessment or re-assessment, as the case may be under this Act, the period taken for disposal of any appeal against an assessment or other proceeding by the appellate authority, a tribunal or competent court shall not be taken into account in computing such period for assessment or reassessment as the case may be. Section 41 - Power of rectification of assessment or re-assessment in certain cases (1) Where any assessment or re-assessment or an order of an appellate authority or a revisional authority other than a court or tribunal, is found to be erroneous in so far as it is prejudicial to the interest of the public revenue by a judgement or an.....
View Complete Act List Judgments citing this sectionKarnataka Value Added Tax Act, 2003 Chapter II
Title: Incidence and Levy of Tax
State: Karnataka
Year: 2003
.....of other goods] and (iii) Fourth Schedule, at the rate of twenty per cent. 6[(b) in respect of,- (i) cigarettes, cigars, gutkha and other manufactured tobacco at the rate of fifteen per cent; (ii) other goods at the rate of thirteen and one half per cent] 2[(c) in respect of transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract specified in column (2) of the Sixth Schedule, subject to sections 14 and 15 of the Central Sales Tax Act, 1956(Central Act 74 of 1956), at the rates specified in the corresponding entries in column (3) of the said Schedule.]2 (2) Where goods sold or purchased are contained in containers or are packed in any packing material liable to tax under this Act, the rate of tax applicable to taxable turnover of such containers or packing materials shall, whether the price of the containers or packing materials is charged for separately or not, be the same as the rate of tax applicable to such goods so contained or packed, and where such goods sold or purchased are exempt from tax under this Act, the containers or packing materials shall also be exempt. (3) The State Government may, by.....
View Complete Act List Judgments citing this sectionKarnataka Value Added Tax Act, 2003 Chapter V
Title: Administration and Collection of Tax
State: Karnataka
Year: 2003
.....not be made after the following time limits. (a) five years after the end of the prescribed tax period; or (b) three years after evidence of facts, sufficient in the opinion of the prescribed authority to justify making of the re-assessment, comes to its knowledge, whichever is later. 1[(2)If any tax is, not paid by a dealer who has failed to get registered though liable to do so or fraudulently evaded attracting punishment under-Section 79, an assessment or re-assessment may be made as if in sub-section (1) reference to five years was a reference to ten years.] (3) In computing the period of limitation specified for assessment or re-assessment, as the case may be under this Act, the period taken for disposal of any appeal against an assessment or other proceeding by the appellate authority, a tribunal or competent court shall not be taken into account in computing such period for assessment or reassessment as the case may be. __________________________ 1. Substituted by Act 6 of 2007 w.e.f. 1.4.2007. "(2) If any tax is fraudulently evaded attracting punishment under Section 79, an assessment may be made as if in sub-section (1), reference to five years was a.....
View Complete Act List Judgments citing this sectionNational Tax Tribunal Act, 2005 Preamble 1
Title: National Tax Tribunal Act, 2005
State: Central
Year: 2005
THE NATIONAL TAX TRIBUNAL ACT, 2005 [Act, No. 49 of 2005] [20th December, 2005] PREAMBLE An Act to provide for the adjudication by the National Tax Tribunal of disputes with respect to levy, assessment, collection and enforcement of direct taxes and also to provide for the adjudication by that Tribunal of disputes with respect to the determination of the rates of duties of customs and central excise on goods and the valuation of goods for the purposes of assessment of such duties as well as in matters relating to levy of tax on service, in pursuance of article 323B of the Constitution and for matters connected therewith or incidental thereto. Be it enacted by Parliament in the Fifty-sixth Year of the Republic of India as follows:--
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