.....(1) - In this Act, unless there is anything repugnant in the subject or context:- (a) "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 profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; (ii) the execution of any works contract or the transfer of the right to use any goods for any purpose (whether or not for a specified period), and (iii) any transaction in connection with or incidental or ancillary to or resulting from such trade, commerce, manufacture, adventure or concern or works contract or lease, (b) "dealer" means any person, who in the course of business whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into a local area and includes- (i) a local authority, body corporate, company, any co-operative society or other society, club, firm, Hindu undivided family or.....
List Judgments citing this sectionTHE UTTARAKHAND PANCHAYAT LAW (AMENDMENT) ACT, 2008 THE UTTARAKHAND PANCHAYAT LAW (AMENDMENT) ACT, 2008 [Act No. 7 of 2008] PREAMBLE An Act to further amend the United Provinces Panchayat Raj Act, 1947 (as amended from time to time and as applicable to the State of Uttarakhand) and the Uttar Pradesh Zila Panchayat Raj and Kshetra Panchayat Act, 1961 (as amended from time to time and as applicable to the State of Uttarakhand) to the context of the State of Uttarakhand Be it enacted by the Uttarakhand Legislative Assembly in the 59th Year of the Republic of India as follows:-- Section 1 - Short title and commencement (1) This Act may be called the Uttarakhand Panchayat Law (Amendment) Act, 2008. (2) It shall come into force at once. Section 2 - Amendment of sub-section (3) and (4) of Section 11-A In Section 11-A of the United Provinces Panchayat Raj Act, 1947 (as amended from time to time and as applicable to the State of Uttarakhand) (hereinafter referred to as the principal Act)-- "In place of words 'not less than one-third' occurring in sub-section (3) and (4), the word 'not less than one-half shall be substituted". Section 3 - Amendment of.....
List Judgments citing this sectionTHE UTTARAKHAND BOARD OF TECHNICAL EDUCATION (AMENDMENT) ACT, 2008 THE UTTARAKHAND BOARD OF TECHNICAL EDUCATION (AMENDMENT) ACT, 2008 [Act No. 11 of 2008] PREAMBLE An Act further to amend the "Uttaranchal Board of Technical Education, 2003" Be it enacted by the Uttarakhand Legislative Assembly in the Fifty-ninth Year of the Republic of India as follows:-- Section 1 - Short title, extent and commencement (1) This Act may be called the Uttarakhand Board of Technical Education (Amendment) Act, 2008. (2) It shall come into force at once. Section 2 - "Uttaranchal" to be read as "Uttarakhand" In the Uttaranchal Board of Technical Education Act, 2003, wherever the expression 'Uttaranchal' occurs, it shall be read as "Uttarakhand". Uttarakhand State Acts
List Judgments citing this section.....above at the rate of 1 % on such turnover. Such dealer shall not be entitled to charge or collect any tax on such sales and shall not be entitled to any input tax credit on his purchase: Provided that this sub-section shall not apply to such registered retailer, who is an importer or manufacturer and imports goods within the territory of India or exports the goods outside the territory or transfers right of ownership of property (whether goods or in some other form) involved in execution of work contracts or in case of transfer of the right to use goods for any purpose (whether or not for a specified period): Provided further that if a registered retailer does not exercise option to pay tax as per the provisions of this sub-section, he shall be liable to pay tax as per the provisions of Section 3 of this Act. Explanation.--Where a dealer has exercised the option to pay tax under this subsection, he shall be liable to pay tax during the year accordingly even if the turnover exceeds the amount mentioned above.". Uttarakhand State Acts
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