.....into force; (4) "Bureau" means the Bureau of Investigation constituted under section 8; (5) "Business" includes (a) any trade, commerce, manufacture, execution of works contract or any adventure or concern in the nature of trade, commerce, manufacture or execution of works contract, whether or not such trade, commerce, manufacture, execution of works contract, adventure or concern is carried on with the motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, execution of works contract, adventure or concern; and (b) any transaction in connection with, or ancillary or incidental to, such trade, commerce, manufacture, execution of works contract, adventure or concern; (6) "Capital goods" means- (a) machine, machinery, plant, equipment, apparatus, tools, appliances or electrical installation used far producing making, extracting or procuring of any goods or for bringing about any change in any substance for the manufacture of final products, (b) components, spare parts and accessories of such machine, machinery, plant, equipment, apparatus, tools appliances or electrical installation used for the purposes as stated in clause (a),.....
List Judgments citing this section.....the Official Gazette, specify, pay revenue for his land in the following rate, where such land is used- (a) for the purpose of setting up any mill, factory, workshop or for other commercial purposes-rupees two hundred per 0.01 acre; (b) for homestead or residential purpose-rupees forty five per 0.01 acre; (c) for purpose of setting up any high-rise building meant to be used as residential or commercial establishment-rupees two hundred per 0.01 acre; (d) for the purpose of setting up an institution of non-commercial nature- rupees forty five per 0.01 acre; (e) for the purpose of setting up an institution of commercial nature- rupees two hundred per 0.01 acre; (f) as parks, gardens or water-body on commercial basis-rupees two hundred per 0.01 acre; (g) as vacant land on commercial basis-rupees two hundred per 0.01 acre; and (h) as vacant land on non-commercial basis-rupees forty five per 0.01 acre: Provided that in municipal areas outside the jurisdiction of the Municipal Corporations of Kolkata and Howrah, and Bidhannagar Municipality, the rate of revenue, payable by a raiyat for use of land in connection with any commercial purpose referred to in clauses (a), (c), (e), (f) and.....
List Judgments citing this section