The Orissa Value Added Tax Act, 2004.



Publisher: Law Dept., Govt. of Orissa in Bhubaneswar

Written in English
Published: Pages: 123 Downloads: 980
Share This

Edition Notes

ContributionsOrissa (India). Law Dept.
Classifications
LC ClassificationsLAW+
The Physical Object
Paginationiv, 123 p. ;
Number of Pages123
ID Numbers
Open LibraryOL23911127M
LC Control Number2009310427

THE VALUE ADDED TAX ACT, ARRANGEMENT OF SECTIONS Section Title PART I PRELIMINARY PROVISIONS 1. Short title and commencement. 2. Interpretation. PART II IMPOSITION OF VALUE ADDED TAX (a) Imposition and Exemptions 3. Imposition of value added tax. 4. Person liable to pay value added tax. 5. Value added tax File Size: KB.   The state government had established as many as 22 check gates under Odisha Sales Tax Act, This apart, the check gates were functioning under Odisha Value Added Tax Act, , with a view to prevent or check avoidance or evasion of tax.   "The Cabinet decided to exempt VAT on ATF for international flights under the provision of Section 17 A of the Odisha Value Added Tax Act, ," Chief Secretary G C Pati told reporters after . COMPANIES INCOME TAX ACT ARRANGEMENT OF SECTIONS PART I [Repealed] PART 11 Imposition of tax and profits chargeable SECTION 9. Charge of tax. Identification of a Company. Charge of tax .

(j) "VAT Act" means The Orissa Value Added Tax Act, ] (2) All words and expressions used but not defined in these rules, unless the context otherwise requires, shall have the same meaning as respectively assigned to them in the Act .

The Orissa Value Added Tax Act, 2004. Download PDF EPUB FB2

Orissa Value Added Tax Act, (Orissa Act 4 of ), the State Government do hereby appoint the 1st day of April as the date on which the said Act shall come into force. [No. CTA. - (1) This Act may be called the Orissa Value Added Tax Act, (2) It extends to the whole of the State of Orissa.

(3) It shall come into force on such date as the Government may, be [notification], appoint and different dates may be appointed for different provisions of this Act.

ORISSA ACT 4 OF *THE ORISSA VALUE ADDED TAX ACT, ,a, [Received the assent of the President of the 25th March ,'first published in an extraordinary iss"e of the Orissa ~azehe dated the 30th March, (No.

)) Be il enacted by the Legislamre of the State of Orissa. Compulsory Registration [Section 25(1) & Rule 15(1)] Under the provisions of Odisha Value Added Tax Act, any dealer who is liable to pay tax under provisions of this Act must apply within 30 days in Form no.

VAT immediately after he becomes liable to pay tax under the Size: KB. Odisha Value Added Tax Act, Chapter I Preliminary Section 1: Short title, extent and commencement Section 2: Definitions Chapter II Taxing Authorities And Tribunal Section 3: Taxing authorities Section 4: Orissa Sales Tax Tribunal Section 5: Delegation of the Commissioner’s powers and functions Section 6: Power to transfer Continue reading "ODISHA VAT ACT, ".

hereinafter Orissa AIn the Orissa Value Added Tax Act, hereinafter referred to as the principal Act, in sect in sub-section4, in claused, for the letters and figure Rs. orissa value added tax act pdf Orissa Value Added Tax Act, Orissa Act 4 ofthe State Government.

1 These rules may be called the Orissa. Value Added Tax / CST/Service Tax. Odisha Value Added Tax (Amendmant) Act, Notification The Orissa Value Added Tax Act U/s A (1) of the OVAT Act, fixing rate of [email protected]% on Extra Neutral Alcohol or.

In the Odisha Value Added Tax Act, (hereinafter referred to as the principal Act), in section 9, in clause (b), for the words "rupees forty lakhs", the words "rupees fifty lakhs".

VALUE ADDED TAX ACT An Act to impose and charge Value Added Tax on certain goods and services and to provide for the administration of the tax and matters related thereto. [ No. No. ] [1st December, ] [Commencement. ] PART] Imposition, etc., of Value Added Tax 1. Imposition, etc., of Value Added Tax.

Value Added Tax Act (UK) The Law Library presents the official text of the Value Added Tax Act (UK). Updated as of Ma This book contains: The complete text of the Value Added Tax Act. Act No. 9 ofAct No. 6 ofAct No.

7 ofAct No. 15 ofAct No. 4 ofAct No. 6 ofAct No. 10 ofAct No. 9 ofL.N. /, Act No. 8 of ; Act No. 8 of ; Act No. 10 of ; Act No. 4 of ] PART I – PRELIMINARY 1. Short title This Act may be cited as the Value Added Tax Act. GST panacea Logo Design ORISSA VAT ACT [SECTION 42] - GST panacea Audit assessment (1) Where the tax audit conducted under sub-section (3) of section 41 results in the detection of suppression of purchases or sales, or both, erroneous claims of deductions including input tax credit, evasion of tax or contravention of any provision of this Act affecting the tax liability of the dealer, the assessing.

Value Added Tax Authorities and Appellate Tribunal: Section Value Added Tax Authorities: Section Powers and responsibilities of the Commissioner: Section Delegation of Commissioner’s.

(a) “Act” means the Orissa Value Added Tax Act, ; (b) “agent” means a person authorised by a dealer in writing to appear on his behalf before any Sales Tax authority or the Tribunal, being.

Disclaimer: The VAT Department has made every effort to ensure that the content of the documents listed above is as legally accurate and complete as r, the content of these documents should not be used as a substitute for the provisions of the VAT Actthe Act.

The Government of Odisha Vide its notification no I-Legis 5/L dated 24th September has notified ‘THE ODISHA VALUE ADDED TAX (AMENDMENT) ACT,(Odisha Act 7 of ), an act to further amend ‘THE ODISHA VALUE ADDED TAX, ACT ’.

11 Income Tax 10 PART I PRELIMINARY 1. This Act may be cited as the Income Tax Act,and shall come into operation on the 1st July, 2. This Act shall apply to Mainland Tanzania as well as Tanzania Zanzibar. In this Act File Size: KB. Value Added Tax or VAT is a tax levied on the sale and purchase of commodities in a state.

In Odisha, the VAT Act was implemented in Sometimes referred to as the Odisha Value Added Sales Tax Act, the tax guidelines. The Orissa Entry Tax Act, Act 11 of Keyword(s): Orissa Entry Tax, Dealer, Entry of Goods, Importer, Local Area, Person, Motor Vehicles, Purchase Value, Sales Tax Act, Scheduled Goods, Amendments appended: 5 of2 of File Size: 1MB.

TERMS USED IN VAT - ORISSA SALES TAX RULE BOOK. Orissa Value Added Taxes, These rules may be called the Orissa Value Added Tax Rules, ''The Act'' means the Orissa Value Added Tax Act, Get detailed information on different types of indirect taxes in India- Arms act, Value added tax act, Central Excise Act, Customs Act, Central Sales Tax, Service Tax Act, etc.

DELHI VALUE ADDED TAX ACT, GOA VALUE ADDED TAX ACT, GUJARAT VALUE ADDED TAX ACT, ODISHA VALUE ADDED TAX ACT, PUDUCHERRY VALUE ADDED TAX. Value Added Tax [ KAR. ACT 32 THE KARNATAKA VALUE ADDED TAX ACT, Arrangement of Sections.

Statement of 0bjects and Reasons: Sections: Chapter I Introduction. Short title, extent and commencement 2. Definitions. Chapter II The incidence and levy of tax. Levy of tax 4. Liability to tax and rates thereof 5.

Exemption of tax Size: KB. “The Cabinet decided to exempt VAT on ATF for international flights under the provision of Section 17 A of the Odisha Value Added Tax Act, ,” Chief Secretary G.C. Pati told reporters. [] 92 VST 58 (Ori) [IN THE ODISHA HIGH COURT] Kalinga Footwear Vs State of Orissa INDRAJIT MAHANTY AND URY D.

Rev. 56 of Novem ORISSA VALUE ADDED TAX ACT. Composition scheme for works contract. The Odisha VAT Act also provides an option to all the dealers engaged in works contract and dealers undertaking the construction of flats, dwellings or buildings or premises and transferring them along with land or interest underlying the land to opt for a composition scheme notified under section 11(3).).

Government of Odisha. - (1) The industrial units who are registered dealers within the meaning of clause (f) of Section 2 of the Central Sales Tax Act, and are allowed under the Orissa Value Added Tax Act, (Orissa Act 4 of ) (hereinafter referred to as the State Act) by notification of the Government of Orissa.

To detect Fraud cases and investigate thoroughly and collect tax and penalty, Collection of Indirect Taxes under Odisha Value Added Tax Act, ; Central Sales Tax Act, ; Odisha Entertainment Tax Act, ; Odisha Entry Tax Act, ; Odisha State Tax on Professions, Traders, Callings & Employments Act.

In exercise of the powers conferred by section 13 of the Odisha Industries (Facilitation) Act,(Odisha Act 14 of ), the State Government do hereby make the following rules, to amend the Odisha Industries (Facilitation) Rules,namely: - 1. Short title and commencement. ― (1) These rules may be called the Odisha.

Collection of Indirect Taxes under Odisha Value Added Tax Act, ; Odisha Sales Tax Act, ; Central Sales Tax Act, ; Orison Entertainment Tax Act, ; Odisha Entry Tax Act, ; Odisha State Tax on Professions, Act, 4.

Main Activities & Functions: Tax. Instance of Delay (Rs. In lacs) Date required to be transferred. Date of Transfer. Unpaid/ unclaimed Dividend for. The Value Added Tax Act () and associated VAT rules came into effect beginning April 1, in many Indian states.

A few states (Gujarat, Rajasthan, MP, UP, Jharkhand and Chhattisgarh) excluded themselves from VAT during its initial introduction, but later adopted the tax. Stating that non-payment of VAT amounted to violation of Orissa Value Added Tax Act,Amat said, "Notice would soon be issued to the oil company for payment of the amount.".KAR.

ACT 32] Value Added Tax KARNATAKA ACT NO. 32 OF THE KARNATAKA VALUE ADDED TAX ACT, Arrangement of Sections Sections: Page No. Chapter I Introduction 1. Short title, extent and commencement 2. Definitions Chapter II The incidence and levy of tax 3.

Levy of tax 4. Liability to tax File Size: KB.