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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>Fuel levy: specified rates imposed on petrol and diesel under the Sixth Schedule, with subsequent statutory amendments.</h1> The Sixth Schedule under sections 111 and 112 prescribes a fuel levy by setting specified per litre rates for motor spirit (petrol) and high speed diesel oil. The Schedule records legislative substitutions altering earlier rates, indicating that the current statutory per litre rate replaces previously enacted lower rates via subsequent Finance Acts.

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