Finance Act 2003 Section 144 - Law Dictionary Search Results
Claim if at all
Claim if at all, was making application under section 144 which was prior to the Act, which would be deemed to be pending when the Act came into
Input tax
shipper of jute) under section 11 or section 12 or section 14. [The West Bengal Value Added Tax Act, 2003, s. 2(18)]
Special Economic Zone
in the official Gazette as a Special Economic Zone by the Central Government. [West Bengal Special Economic Zone Act, 2003, s. 2(l)] Means each Special Economic Zone notified under the proviso to sub-section (4) of section 3 and
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Betting
misdemeanour punishable by imprisonment or fine, or both. Betting duties were imposed by ss. 15-18 of the (English) Finance Act, 1926, but the duties chargeable on bets made with a bookmaker were repealed by the (English) Finance Act, … totalisator was legalised under certain conditions by the (English) Racecourse Betting Act, 1928; which Act also contained a section (which is now repealed except as to Northern Ireland) dealing with bets made with persons under seventeen). The
Export
Cigarettes and Other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution) Act, 2003, s. 2(d). It means taking out of India to a place outside India by land, sea or air. … to another unit or Developer, in the same or different Special Economic Zones, Special Economic Zones Act, 2005, sec. 2(m). With the grammatical variations and cognate expression, means taking out of India of a place outside India,
Levy
and collection of income tax The expression 'levy, assessment and collection of income-tax' in section 13(1) of the Finance Act, 1950, was wide enough to comprehend re-assessment proceedings under section 34 of the Income Tax Act, 1922, Income … not mean actual collection, Collector of Central Excise, Chandigarh v. Smith Kline Beecham Consumer Health Care Ltd., AIR 2003 SC 829. [see Central Excise Act, 1944 (1 of 1944)] [fr. levo, Lat.], the act of raising money
Turnover of purchases
goods purchased but returned to the seller within three months of such, purchase. [West Bengal Value Added Tax Act, 2003, s. 2(54)] Means the aggregate of the amount of purchase price paid and payable by a dealer in … price or parts of purchase price payable by such dealer in respect of the goods, prescribed under that section, purchased by him during such period for use of such good in West Bengal for the purpose of
Floating charge
a legal term, but it is well understood and is used in Acts of Parliament, e.g., the (English) Finance Act, 1915, s. 27, and may be said to denote a security which is an equitable charge on the
Sale price
by instalments, the amount of valuable consideration payable to a person for such delivery. [Gujarat Value Added Tax Act, 2003, s. 2(24)] Means the amount of valuable consideration paid or payable to a dealer for any sale made … amount payable to a dealer as valuable consideration for the sale, other than the sale referred to in section 14, of any goods and includes-- (a) any sum charged for anything done by the dealer in respect
Unit
Special Economic Zone for carrying on business as approved by the Development Commissioner. [West Bengal Special Economic Zone Act, 2003, s. 2(n)] Means an enterprise or part thereof, which occupies space within the Zone for carrying on business … Special Economic Zone and includes an existing Unit, an Offshore Banking Unit and a Unit in an International Financial Services Centre, whether established before or established after the commencement of this Act. [Special Economic Zone Act, 2005 … Unit, means a small section or segment at any place within the jurisdiction of the University established
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