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        F. Acts / Amendment Acts

        Section 13 - Amendment of Section 2.

        Taxation Laws (Amendment) Act, 2017
        Chapter IV
        CENTRAL SALES TAX

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        Definition of goods limited to specified petroleum products, natural gas and alcoholic liquor, altering taxable goods scope. Amendment revises the statutory definition of goods by omitting clause (c) and substituting clause (d) to define goods as: petroleum crude; high speed diesel; motor spirit (petrol); natural gas; aviation turbine fuel; and alcoholic liquor for human consumption.
                          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.

                              Definition of goods limited to specified petroleum products, natural gas and alcoholic liquor, altering taxable goods scope.

                              Amendment revises the statutory definition of goods by omitting clause (c) and substituting clause (d) to define goods as: petroleum crude; high speed diesel; motor spirit (petrol); natural gas; aviation turbine fuel; and alcoholic liquor for human consumption.


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