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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>Consideration definition expanded to include reimbursable costs and amounts retained by lottery distributors for taxable services.</h1> Section 67's Explanation is amended to substitute clause (a), defining consideration to include: (i) amounts payable for taxable services; (ii) reimbursable expenditure or costs charged by the service provider in providing or agreeing to provide a taxable service, subject to prescribed circumstances and conditions; and (iii) amounts retained by lottery distributors or selling agents from gross lottery ticket sales in addition to any fee, commission or discount, i.e., the difference between a ticket's face value and the price at which the distributor or selling agent acquires it.

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