Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Construction of 'duty' to include CENVAT clarifies that references to duties encompass Central Value Added Tax. Section 2A provides that references to the expressions 'duty', 'duties', 'duty of excise' and 'duties of excise' shall be construed to include a reference to Central Value Added Tax (CENVAT), save as otherwise expressly provided or unless the context otherwise requires.
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.
Construction of 'duty' to include CENVAT clarifies that references to duties encompass Central Value Added Tax.
Section 2A provides that references to the expressions "duty", "duties", "duty of excise" and "duties of excise" shall be construed to include a reference to Central Value Added Tax (CENVAT), save as otherwise expressly provided or unless the context otherwise requires.
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