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        F. Acts / Amendment Acts

        Section 92 - Amendment of section 3A

        Finance Act, 2015
        Central Excise

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        Interpretation of term factor clarified to include its plural, ensuring consistent application in related subsections. Amendment inserts Explanation 3 into section 3A clarifying that the word factor includes its plural for the purposes of sub sections (2) and (3), removing ambiguity as to singular and plural usage and ensuring consistent application within the operative provisions.
                          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.

                                Interpretation of term factor clarified to include its plural, ensuring consistent application in related subsections.

                                Amendment inserts Explanation 3 into section 3A clarifying that the word factor includes its plural for the purposes of sub sections (2) and (3), removing ambiguity as to singular and plural usage and ensuring consistent application within the operative provisions.


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