Bare Act Search Results

Finance Act, 2011, (Central) Section 61

Title: Special Provisions to Impose Final Safeguard Duty on Caustic Soda Lye During Certain Period

State: Central

Year: 2011

(1) Notwithstanding anything contained in sub-section (1) of section 8B of Customs Tariff Act, safeguard duty at the rate, on the item specified under column (1) in the Seventh Schedule shall be and shall be deemed to have been imposed for the period specified in column (2) thereof. (2) Nothing contained in sub-section (1) shall apply to imports of Caustic Soda Lye from countries notified as developing countries under clause (a) of sub-section (6) of section 8B of the said Act, other than the People's Republic of China, Indonesia, Qatar, Saudi Arabia and Thailand.

The Tripura Value Added Tax Act, 2004 Complete Act

State: Tripura

Year: 2004

.....(Excise & Taxation) Department, authorised to make any assessment under the Act. (4) 'Business' includes : (a) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce or manufacture, adventure or concern is carried on with a motive to making gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and (b) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern. (5) 'Capital goods' means plant, machinery and equipment used in the process of manufacturing. (6) 'Casual traders' means a person who, whether as principal, agent or in any other capacity, carries on occasional transaction of a business nature involving the buying, selling, supplying or distribution of goods in the State, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration. (7) 'Commissioner' means any person appointed by the State Government to be a Commissioner of Taxes. (8) 'Dealer' means any person who carries on the business of buying,.....

Bombay Provincial Municipal Corporations (Amendment) Act 2008, (Maharashtra) Section 8

Title: Substitution of Schedules "a", "b" and "c" of Bom. Lix of 1949

State: Maharashtra

Year: 2008

.....strips, and (xvi) pipes. 54 Iron and steel-scrap. 4% 55 Iron and steel-any other articles manufactured from iron or steel other than cutlery, hardware and machines or machine parts not specifically provided for. 4% 56 Machinery and their components and spares-- (a) (i) Electric machinery for generation, transmission and distribution and motors and generators and their components and spares, 4% (ii) Electric goods including cells, batteries and copper strips, horn electric, 4% (iii) Electric fittings and material, 4% (iv) Electrical domestic appliances, 4% (v) Electrical machinery of all kinds, control sets, switch-gear, generators, alternators and dynamos, motors, transformers and turbo generating sets. 4% (b) Agricultural machinery and parts. 4% (c) Oil engines, diesel engines, steam engines, petrol and gas engines and machines worked by hydraulic pressure and their parts. 4% (d) Tools.....

The Himachal Pradesh Value Added Tax Act, 2005 Complete Act

State: Himachal

Year: 2005

.....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, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues therefrom; and (ii) any transaction in connection with or ancillary to such trade, commerce, manufacture, adventure or concern; (d) "capital goods" means plant, machinery or equipment 1[including hydraulic mobile pick and carry cranes] used in the process of manufacturing, processing and packing of goods for sale excluding civil structures as may be prescribed; (e) "casual dealer" means any person who carries on occasional transactions of business of buying, selling, supplying or distributing goods whether for cash, deferred payment, commission, remuneration or other valuable consideration; (f) "Commissioner" means the Excise and Taxation Commissioner appointed under sub-section (1) of section 3; (g) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying,.....

The Mizoram Value Added Tax Act, 2005 Complete Act

State: Mizoram

Year: 2005

.....means any person appointed to be an Assistant Commissioner of Taxes under this Act; (6) "Business" includes, - (a) any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce, manufacture, whether or not such trade, commerce, manufacture, adventure, concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and (b) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; (7) "Commissioner" means the Commissioner of Taxes appointed by the Government; (8) "capital goods" means plant, machinery and equipment used in the process of manufacturing excluding civil structures; (9) "casual trader" means a person who whether as principal, agent or in any other capacity, has occasional transactions involving buying, selling, supplying or distributing goods in the State, whether for cash or for deferred payment, or for commission, remuneration, or other valuable consideration; (10) "contractual transfer price", in relation to any period, shall mean the aggregate of the amount.....

The Rajasthan Value Added Tax Act, 2003 Complete Act

State: Rajasthan

Year: 2003

.....means any person at whose instance or for whose benefit a works contract is executed; (6) "business" includes" (i) any trade, commerce or manufacture; or (ii) any adventure or concern in the nature of trade, commerce or manufacture " whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit, and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; or (iii) any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; or (iv) any transaction in connection with or incidental or ancillary or consequential to the commencement or closure of such business; or (v) 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; (7) "capital goods" means plant and machinery including parts and accessories thereof, meant for use in manufacture unless otherwise notified by the State Government from time to time in the Official Gazette; (8) "casual trader" means a person who,.....

The Kerala General Sales Tax (Amendment ) Act, 20001 Complete Act

State: Kerala

Year: 2000

.....case may be."; (b) in clause (ii) after the words "for the purpose for which the declaration was furnished", the words "or uses the same in the manufacturer of any goods which are not liable to tax under this Act" shall be inserted. 4. Amendment of section 5B.• In section 5B of the principal Act, for the words and figures "serial No.40, 53 and 54 of the First Schedule" the words and figures, "serial No.46 and 60 of the first Schedule" shall be substituted. 5. Amendment of section 23A.• In section 23A of the principal Act,• (1) In sub-section (1) in the first proviso for the words and figures, "31st day of January, 2000", the words and figures, "20th day of March, 2000" shall be substituted; (2) in sub-section (2) for the words and figures, "31st day of December, 1999", the words and figures "29th day of February, 2000" shall be substituted. 6. Amendment of section 29.• In section 29 of the principal Act in sub-section (2), the existing explanation shall be numbered as "Explanation-1", and after Explanation-1 as so numbered, the following Explanation shall be inserted, namely:• "Explanation II.• For the purposes of this Act transport of.....

Punjab Vat Act, 2005 Complete Act

State: Punjab

Year: 2005

.....electronic medium; (b) "appointed day" means the date on which this Act comes into force; (c) "business" includes - (i) any trade, commerce, manufacture, adventure or concern whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues there from; and (ii) any transaction in connection with or ancillary or incidental to such trade, commerce, manufacture, adventure or concern; (d) "capital goods" means any plant, machinery or equipment including equipment for pollution control, quality control, laboratory and cold storage, used in manufacturing, processing and packing of taxable goods for sale; (e) "carrier of goods" includes a person or a transport company or a booking agency, who transports, receives or delivers goods; (f) "casual trader" means a person other than a taxable person or registered person, who whether as principal, agent or in any other capacity, undertakes occasional transactions in the nature of business involving purchase, sale, supply or distribution of goods or conducting any exhibition-cum-sale in the State, whether for cash, deferred payment, commission,.....

The Chhattisgarh Commercial Tax Act, 1994 Complete Act

State: Chattisgarh

Year: 1994

.....Commissioner means an Assistant Commissioner of Commercial Tax appointed under Section 3; (c) Business includes - (a) any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern and irrespective of the volume, frequency, continuity or regularity of such trade, commerce, manufacture, adventure or concern; and (b) any transaction of sale or purchase of goods in connection with or incidental or ancillary to the trade, commerce, manufacture, adventure or concern referred to in sub-clause (a) , that is to say- (i) goods of the description referred to in sub-section (3) of Section 8 of the Central Sales Tax Act, 1956 (No.74 of 1956), whether or not they are specified in the registration certificate, if any, of the dealer under the said Act and whether or not they are in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, mere scrap or waste.....

The Kerala General Sales Tax (Amendment) Act, 1980 [1] Complete Act

State: Kerala

Year: 1980

.....reimbursed to such person in the prescribed manner. (3) No prosecution for an offence under this Act shall be instituted in respect of the same facts on which a penalty has been imposed or forfeiture has been ordered under this section.". 15. Substitution of new Schedule for First Schedule."For the First Schedule to the principal Act, the following Schedule shall be substituted, namely:" "THE FIRST SCHEDULE [Goods in respect of which single point tax is leviable under subsection (1) or subsection (2) of section 5] Sl. No. Description of goods Point of levy Rate of rax (1) (2) (3) (4) Meat and meat preparations 1 Meat kept in cold storage, chilled or frozen and dried or smoked At the point of first sale in the State by a dealer who is liable to tax under section 5. 6 2 Meat and preparations of meat and meat offals sold in air-tight containers do 10 Dairy products 3 Milk products, including milk powder, baby food, ghee, cheese and butter At the point of first sale in the State by a dealer who is liable to tax under section 5 10 .....