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Finance Act 1994 Chapter 5

Title: Service Tax

State: Central

Year: 1994

date as the Central Government may, by notification in the Official Gazette, appoint. (3) It shall apply to taxable services provided on or after the commencement of this Chapter. Section 65 - Definitions 65 . 1 [Definitions.-- … paid or has been short-levied or short-paid or erroneously refunded, the 2 [Central Excise Officer] may, within one year from the relevant date, serve notice on the person chargeable with the service tax which has not been

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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 89

Title: Section 14B - Self-assessment

State: Central

Year: 1958

a person during the previous year, at the rate of thirty per cent, on the value of all taxable gifts.] 7 [(3) Notwithstanding anything contained in sub-section (2), the provisions of this Act shall cease to apply

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Karnataka Sales Tax Act, 1957 Chapter III

Title: Incidence and Levy of Tax

State: Karnataka

Year: 1957

1 [(1) Every dealer shall pay for each year tax on his taxable turnover at the rate of 2 [ten percent] at the point of first sale.] 3 [Provisos x x

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West Bengal Value Added Tax Act, 2003 Chapter 3

Title: CHAPTER 3 Incidence and levy of tax

State: West Bengal

Year: 2003

following the date on which his turnover of sales calculated from the commencement of any year exceeds such taxable quantum as may be prescribed at any time within such year and different taxable quantum may be prescribed

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The Arunachal Pradesh Goods and Services Tax Act, 2017 (as amended) Section 130

Title: (6) The Government may prescribe the manner in which the credit referred to in sub-sections

State: Arunachal Pradesh

Year: 2017

goods or services or both on behalf of another; (6) "Aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge … Be it enacted by Legislature of Arunachal Pradesh in the Sixty-eighth Year of the Republic of India as follows:- CHAPTER - I Preliminary In this Act, unless the context otherwise

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The Kerala Value Added Tax Act, 2003 Section 6

Title: Provided also that the tax payable under clause

State: Kerala

Year: 2003

sale; (xxi) "Government" means the Government of Kerala; (xxii) "Importer" means any person who obtains or brings any taxable goods from any place outside the state or country whether as a result of purchase or otherwise for … on the concept of value added tax in the State of Kerala: Be it enacted in the Fifty-fourth Year of the Republic of India as follows: - CHAPTER - I PRELIMINARY 1 . Short title, extent and

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Gift Tax Act, 1958 Section 16

Title: GIFT ESCAPING ASSESSMENT -92 [

State: Central

Year: 1958

1) If the Assessing Officer 93[has reasons to believe] that the taxable gifts in respect of which any person is assessable under this Act (Whether made to him or by … under this Act (Whether made to him or by any other person) have escaped assessment for any assessment year (whether by reason of under-assessment or assessment at too low a rate or otherwise), he may, subject to

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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 22

Title: Appeal to the

State: Central

Year: 1958

extended accordingly.] Explanation 2.--Where, by an order referred to in sub-section (4), any gift is excluded from the taxable gifts for an assessment year in respect of an assessee, then, an assessment of such gift for another

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The Assam Value Added Tax Act, 2003 Chapter 3

Title: Chapter 3 - THE INCIDENCE AND LEVY OF TAX

State: Assam

Year: 2003

of sales or purchases calculated from the commencement of any year after the appointed day first exceeds the taxable quantum within such year, shall, with effect from the date immediately following the day on which his turnover

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Delhi Sales Tax Act, 1975 Chapter 2

Title: CHAPTER 2 INCIDENCE AND LEVY OFTAX

State: Delhi

Year: 1975

tax (1) Every dealer whose turnover during the year immediately preceding the commencement of this Act exceeds the taxable quantum and every dealer who at the commencement of this Act, is registered or is liable to pay

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