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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>Activity definition expanded to include proposed new import or export, enabling advance ruling access by existing traders.</h1> Clause 58 amends the definition of activity in section 28E to include any proposed new import or export business by an existing importer or exporter, thereby allowing such persons to seek an advance ruling from the Authority for Advance Rulings in respect of planned import or export ventures.

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