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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Definition amendment expanding 'inputs' to include 'input services' alters tax input treatment for VAT purposes upon enactment.</h1> Clause 155 amends section 73 of the Finance Act, 2010 by replacing the term inputs with inputs or input services, broadening the statutory definition relevant to tax input treatment; the substitution is deemed retrospective from the 8th day of May, 2010 and takes effect upon Presidential assent.

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