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        F. Acts / Amendment Acts

        Section 39 - Amendment of Act 32 of 1934

        Finance (No. 2) Act, 1971
        Chapter VI
        INDIRECT TAXES

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        Amendment of Tariff Act updates specified in Second Schedule change indirect tax provisions under Finance Act. Amendment of the Indian Tariff Act, 1934 effects a statutory modification of indirect tax law by incorporating changes set out in the Second Schedule; the Tariff Act shall be amended in the manner specified in that Schedule, with the Finance (No. 2) Act providing the legislative authority for those amendments.
                          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.

                                Amendment of Tariff Act updates specified in Second Schedule change indirect tax provisions under Finance Act.

                                Amendment of the Indian Tariff Act, 1934 effects a statutory modification of indirect tax law by incorporating changes set out in the Second Schedule; the Tariff Act shall be amended in the manner specified in that Schedule, with the Finance (No. 2) Act providing the legislative authority for those amendments.


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