Bare Act Search Results

The Assam Value Added Tax Act, 2003 Complete Act

State: Assam

Year: 2003

.....assessment, self-assessment, audit assessment and reassessment made under this Act; (7) "business" includes.- (a) any trade, commerce or manufacture; (b) any adventure, concern in the nature of trade, commerce or manufacture; (c) any transaction in connection with, or incidental to or ancillary to trade, commerce, manufacture, adventure or concern; (d) any transfer of property in goods involved in execution of a works contract or transfer of the right to use any goods for any purpose or delivery of goods on hire purchase or by any system of payment by installments; (e) 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; Whether or not such trade, commerce, manufacture, adventure, concern or transaction is effected with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure, concern or transaction. Explanation- For the purpose of this clause,- (i) the activity of raising of man-made forest or rearing of seedlings or plants shall be deemed to be.....

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,.....

Karnataka Sales Tax Act, 1957 Chapter I

Title: Preliminary

State: Karnataka

Year: 1957

.....under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958);] 11 [12 [(f-2) 'business' includes,-- (i) any trade, commerce or 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 profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure or concern;] (f-3) "casual trader" means a person who has, whether as principal, agent or in any other capacity, occasional transactions of a business nature involving the buying, selling, supply or distribution of goods in the State, whether for cash or for deferred payment, or for commission, remuneration, or other valuable consideration;] (g) "Commissioner" means any person appointed to be a Commissioner of Commercial Taxes under section 3; (h) "6 [Assistant Commissioner of Commercial Taxes]" or "6 [Commercial Tax Officer]" means any person appointed to be a 6 [Assistant Commissioner of Commercial Taxes].....

The Chhattisgarh Value Added Sales Tax Act, 2003 Complete Act

State: Chattisgarh

Year: 2003

.....of Revenue constituted under the Chhattisgarh Land Revenue code 1959 (No. 20 of 1959); (d) "Business " includes,- (i) 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 (ii) 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 clause (i), that is to say" (a) Goods 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 material; and (b) goods which are obtained as waste products or by-products in the course of manufacture or processing of other goods or mining or generation of or distribution of electrical energy or any other form of power; (e).....

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 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,.....

The Assam Value Added Tax Act, 2003 (as Amemnded in April 2005) Complete Act

State: Assam

Year: 2003

.....assessment, self- assessment, audit assessment and reassessment made under this Act; (7) "business" includes.- (a) any trade, commerce or manufacture; (b) any adventure, concern in the nature of trade, commerce or manufacture; (c) any transaction in connection with, or incidental to or ancillary to trade, commerce, manufacture, adventure or concern; (d) any transfer of property in goods involved in execution of a works contract or transfer of the right to use any goods for any purpose or delivery of goods on hire purchase or by any system of payment by installments; (e) 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; Whether or not such trade, commerce, manufacture, adventure, concern or transaction is effected with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure, concern or transaction. Explanation- For the purpose of this clause,- (i) the activity of raising of man-made forest or rearing of seedlings or plants shall be deemed to be.....

Jharkhand Value Added Tax Act, 2005 Complete Act

State: Jharkhand

Year: 2005

....."Business" includes - (a) The provisions of any services, but excluding the services provided by an employee; (b) 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, concern; and (c) Any transaction in connection with, or incidental or ancillary to such trade or services, commerce, manufacture, adventure or concern; referred to in clause (a) and includes any transactions involving goods whether or not in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, scrap or waste materials goods, which are obtained as waste-product, by-product in the course of manufacture or processing of other goods or mining or generation and distribution of electricity. (ix) "Commissioner" means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes appointed by the Government under this Act and includes any other officer upon whom the State.....

The Kerala Value Added Tax Act, 2003 Complete Act

State: Kerala

Year: 2003

.....in a floppy, disc, tape or any other forms of electromagnetic data storage device." (ix) "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 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; (x) "Capital goods" means plant, machinery, equipments including pollution / quality control, lab and cold storage equipments used in manufacture, processing, excluding for job works or rendering of services, packing or storage of goods in the course of business and delivery vehicles but shall not include such goods and civil structure as may be notified by Government. (xi) "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.....

The Sikkim Value Added Tax Act, 2000 Complete Act

State: Sikkim

Year: 2000

.....by any authority empowered by the Government to make any assessment under this Act; (vi) ˜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 or concern is carried on with the motive to make gain or profit and whether or not any profit accures from such trade, commerce, manufacture, adventure or concern irrespective of the volume, frequency, continuity or regularity of such trade, commerce, manufacture, adventure or concern. (b) any transaction of sale or purchase in connection with or ancillary or incidental to such trade, commerce, manufacture, adventure or concern referred to in sub-clause (a); (c) any transaction involving goods, whether original or secondhand, unserviceable, obsolete or discarded goods, mere scrap or waste material; and (d) any transaction involving goods obtained as waste products or by-products in the course of manufacture or processing of other goods or mining or generation or distribution of electrical energy or any other form of power; (vii) "capital goods" means plant, machinery, dyes, tools, and.....