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Start Free TrialCentral 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
.....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 anything contained in sub-section (1), the tax under this Act shall be levied-- (a) in the case of the sale of any of the goods mentioned in column(2) of the Second Schedule, by the first or the earliest of successive dealersin the State who is liable to tax under this section, a tax at the rate specified in the corresponding entry of column (3) of the said Schedule, on the 12 [taxable turnover] of sales of such dealer in each year relating to such goods: 13 [Provided that in respect of sale by the.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Chapter XVII
Title: Collection and Recovery of Tax
State: Central
Year: 1961
.....the public are substantially interested, being debentures listed on a recognised stock exchange in India in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956), and any rules made thereunder, if (a) the interest is paid by the company by an account payee cheque; and (b) the amount of such interest or, as the case may be, the aggregate of the amounts of such interest paid or likely to be paid during the financial year by the company to such individual does not exceed two thousand and five hundred rupees; 3[(vi) any interest payable to the Life Insurance Corporation of India established under the Life Insurance Corporation Act, 1956 (31 of 1956), in respect of any securities owned by it or in which it has full beneficial interest; or] 3[(vii) any interest payable to the General Insurance Corporation of India (hereafter in this clause referred to as the Corporation) or to any of the four companies (hereafter in this clause referred to as such company), formed by virtue of the schemes framed under sub-section (1) of section 16 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972), in respect of any securities owned by the.....
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
.....liable to be registered, on the sale of taxable goods to him, for use in the course of his business, by a person who is not registered under this Act. Section 4 - Liability to tax and rates thereof (1) Every dealer who is or is required to be registered as specified in Sections 22 and 24, shall be liable to pay tax, on his taxable turnover, (a) in respect of goods mentioned in,- (i) Second Schedule, at the rate of one per cent, (ii) Third Schedule, at the rate of four per cent, and (iii) Fourth Schedule, at the rate of twenty per cent. (b) in respect of other goods, at the rate of twenty five per cent. (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 sectionValue Added Tax Act, 2003 Chapter 5
Title: Administration and Collection of Tax
State: Karnataka
Year: 2003
.....such industrial unit the Government has already notified exemption of tax or deferred payment of tax under the provisions of the Karnataka Sales Tax Act, 1957 ( Karnataka Act 25 of 1957). (b) Notwithstanding anything contained in this Act but subject to such conditions as the Government may, by general or special order specify, where a dealer to whom incentives by way of deferment offered by the Government in its orders issued from time to time has been granted by virtue of eligibility certificate and where liability equal to the amount of any such tax payable by such dealer has been created as a loan by the Department of Industries and Commerce of the Government of Karnataka, then such tax shall be deemed, in the public interest, to have been paid. (c) Notwithstanding anything contained in this Act, the deferred payment of tax under clause (a) shall not attract interest under sub-section (2) of Section 36, provided the conditions laid down for payment of the tax deferred are satisfied. (4) Any other amount due under this Act shall be paid within ten days from the date of service of the order or proceedings imposing such amount, unless otherwise specified. (5) The.....
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
.....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 notification, reduce the tax payable under sub-section (1) in respect of any goods. 2[subject to such restrictions and conditions as may be specified in the notifications.] 5[(3-A) Any notification issued under sub-section (3), shall be valid until it is cancelled or varied, notwithstanding that the tax payable in respect of any such goods is modified 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
.....such industrial unit the Government has already notified exemption of tax or deferred payment of tax under the provisions of the Karnataka Sales Tax Act, 1957 ( Karnataka Act 25 of 1957). (b) Notwithstanding anything contained in this Act but subject to such conditions as the Government may, by general or special order specify, where a dealer to whom incentives by way of deferment offered by the Government in its orders issued from time to time has been granted by virtue of eligibility certificate and where liability equal to the amount of any such tax payable by such dealer has been created as a loan by the Department of Industries and Commerce of the Government of Karnataka, then such tax shall be deemed, in the public interest, to have been paid. (c) Notwithstanding anything contained in this Act, the deferred payment of tax under clause (a) shall not attract interest under sub-section (2) of Section 36,provided the conditions laid down for payment of the tax deferred are satisfied. (4) Any other amount due under this Act shall be paid within ten days from the date of service of the order or proceedings imposing such amount, unless otherwise specified. (5) The.....
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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