Bare Act Search Results

Punjab General Sales Tax Act, 1948 [Repealed] Section 6

Title: Tax Free Goods

State: Central

Year: 1948

(1) No tax shall be payable on the sale of goods specified in the first column of Schedule B subject to the conditions and exceptions, if any set out in the corresponding entry in the second column thereof and no dealer shall charge sales tax on the sale of goods which are declared tax free from time to time under this section. (2) The State Government, after giving by notification not less than twenty days notice of its intention so to do, may by the like notification add or delete from Schedule B and thereupon Schedule B shall be deemed to be amended accordingly.

Karnataka Motor Vehicles Taxation Act, 1957 Section 10A

Title: Tax Free Taxation Card

State: Karnataka

Year: 1957

Section 10A - Tax free taxation card 1[10A. Tax free taxation card Notwithstanding anything contained in the preceding sections, a motor vehicle exempted from tax2[x x x] under section 16, shall carry in the vehicle a tax free taxation card, obtained from a taxation authority on payment of the prescribed fee.] _______________________________ 1. Inserted by Act 38 of 1976 w.e.f. 1.1.1977. 2. Omitted by Act 39 of 1981 w.e.f. 12.8.1981.

Punjab General Sales Tax Act, 1948 [Repealed] Section 5

Title: Rate of Tax

State: Central

Year: 1948

.....be the stage of sale when such dealer sells margarine for the first time in the Union Territory of Chandigarh (b) in the case of dealer who manufacture margarine with in the Union Territory of Chandigarh, be the stage of sale when such dealer sells margarine for the first time in Union Territory of Chandigarh ; and (c) in the case of any other dealer who has not purchased margarine from a dealer referred to in the proceeding clause, be the stage at which such dealer sells margarine for the first time in the Union Territory of Chandigarh , Provided that no sale of margarine at a subsequent stage shall be exempted from tax under this Act unless the dealer effecting the sale at such subsequent stage furnishes to the assessing authority in the prescribed from and manner a certificate duly filled and signed by the registered dealer from whom the margarine was purchased. (2) In this Act the expression "taxable turnover" means that part of a dealer's gross turnover during any period, which remain after detecting therefrom - (a) his turnover during that period on - (i) the sale of goods declared tax-free under section 6 (ii) Sales to a registered dealer of good other.....

Punjab General Sales Tax Act, 1948 [Repealed] Section 4A

Title: Liability of Dealer Registered Under Parliament Act No.74 of 1956 to Pay Tax

State: Central

Year: 1948

A dealer registered under Central Sales Tax Act, 1956 (Parliament Act No. 74 of 1956) who is not liable to pay tax under section 4 shall nevertheless be liable to pay tax under this Act on any sale or purchase made by him inside the State of Punjab: Provided that nothing herein shall apply to a dealer who deals exclusively in goods declared tax-free under section 6.

Punjab General Sales Tax Act, 1948 [Repealed] Complete Act

Title: Punjab General Sales Tax Act, 1948 [Repealed]

State: Central

Year: 1948

.....of land revenue Section11C - No time limit for completion of assessment or re-assessment in certain cases Section11D - Payment of interest Section12 - Refund Section13 - Accounts Section14 - Production and inspection of books, documents and accounts Section14A - Assessee permitted to attend through authorised agent etc. Section14B - Establishment of cheek posts or barriers and inspection of goods in transit Section14C - Power to call for information form banking companies etc. Section15 - Delegation of powers Section16 - Information to be furnished regarding change of business Section17 - Transfer of business Section17A - Liability to tax on stock in certain cases Section18 - Liability to tax of a partitioned Hindu family, dissolved firm etc. Section19 - Bar of certain proceedings Section20 - Appeal Section21 - Revision Section21A - Rectification of mistakes Section21B - Disposal of pending appeals and applications Section22 - Statement of case to High Court Section22A - Power of Tribunal or the Commissioner and his assistants to take evidence on oath, etc., Section23 - Penalty Section24 - [Omitted] Section25 - Indemnity Section26 - Returns, etc. to.....

Income Tax Act, 1961 Complete Act

State: Central

Year: 1961

INCOME TAX ACT, 1961 INCOME TAX ACT, 1961 43 of 1961 [AS AMENDED BY FINANCE ACT, 2003] An Act to consolidate and amend the law relating to income-tax and super-tax BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows : CHAPTER 1 PRELIMINARY Section 1 Short title, extent and commencement (1) This Act may be called the Income-tax Act, 1961. (2) It extends to the whole of India. (3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962. Section 2 Definitions 1 Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.[(1) "advance tax" means the advance tax payable in accordance with the provisions of Chapter XVII-C;] 2 Renumbered as clause (1A) by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.[(1A)] 3 For manner of computation of income which is partially agricultural and partially frombusiness, see rules 7, 7A, 7B and 8. For analysis, see Mashbra's Income-tax Rules."agricultural income" means - 4 Substituted by the Taxation Laws (Amendment) Act, 1970, w.r.e.f. 1-4-1962.[(a) any rent or revenue derived from land which is situated in India and is used for.....

Punjab Vat Act, 2005 Complete Act

State: Punjab

Year: 2005

PUNJAB VAT ACT, 2005 PUNJAB VAT ACT, 2005 ACT NO. 8 OF 2005 AN ACT to provide for the levy and collection of value added tax and turnover tax on the sales or purchases of goods and for the matters connected therewith and incidental thereto, and for the repeal of the Punjab General Sales Tax Act, 1948. BE it enacted by the Legislature of the State of Punjab in the Fifty-sixth Year of the Republic of India as follows:-- CHAPTER - I PRELIMINARY Short title and commencement. 1. (1) This Act may be called the Punjab Value Added Tax Act, 2005. (2) It shall come into force from the 1st day of April, 2005. Definitions. 2. In this Act, unless the context otherwise requires, " (a) "account books" means record of business transactions and includes accounts, registers and documents maintained in any manner including 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.....

Income Tax Act, 1961 Section 10A

Title: Special Provision in Respect of Newly Established Undertakings in Free Trade Zone, Etc.

State: Central

Year: 1961

.....provisions of this section shall not apply to any undertaking, being a Unit referred to in clause (zc) of section 2 of the Special Economic Zones Act, 2005, which has begun or begins to manufacture or produce articles or things or computer software during the previous year relevant to the assessment year commencing on or after the 1st day of April, 2006 in any Special Economic Zone.] (8) Notwithstanding anything contained in the foregoing provisions of this section, where the assessee, before the due date for furnishing the return of income under sub-section (1) of section 139, furnishes to the Assessing Officer a declaration in writing that the provisions of this section may not be made applicable to him, the provisions of this section shall not apply to him for any of the relevant assessment years. (9) 16[Omitted by the Finance Act, 2003, with effect from 1st April, 2004.] (9A) 17[Omitted by the Finance Act, 2003, with effect from 1st April, 2004.] Explanation 1 : 18[Omitted by the Finance Act, 2003, with effect from 1st April, 2004.] 19[Provided that nothing contained in this Explanation shall apply to any change in the shareholding of the company as a result of .....

The Himachal Pradesh Value Added Tax Act, 2005 Complete Act

State: Himachal

Year: 2005

THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 [Act No. 12 of 2005] PREAMBLE An Act to re-enact the law to provide for the levy of a value added tax on the sales or purchases of goods in the State of Himachal Pradesh and for certain other matters connected therewith. BE it enacted by the Legislative Assembly of Himachal Pradesh in the Fifty-sixth Year of the Republic of India, as follows: - Chapter I - PRELIMINARY Section 1 - Short title and commencement (1) This Act may be called the Himachal Pradesh Value Added Tax Act, 2005. (2) It shall come into force from such date as the Government may, by notification, appoint. Section 2 - Definitions In this Act, unless there is anything repugnant in the subject or context, -- (a) "Act" means the Himachal Pradesh Value Added Tax Act, 2005. (b) "Assessing Authority" means any person appointed by the 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,.....

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.....