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        Section 61 - Amendment of Act 32 of 1934

        Finance Act, 1972
        Chapter IV
        INDIRECT TAXES

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        Amendment to Indian Tariff Act updates tariff law via specified schedule, altering indirect tax provisions. Section 61 directs that the Indian Tariff Act, 1934 be amended in the manner specified in the Second Schedule, making the Second Schedule the operative mechanism for incorporating detailed textual modifications into Act 32 of 1934 and thereby altering the statute's provisions relating to indirect taxation.
                          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 to Indian Tariff Act updates tariff law via specified schedule, altering indirect tax provisions.

                                Section 61 directs that the Indian Tariff Act, 1934 be amended in the manner specified in the Second Schedule, making the Second Schedule the operative mechanism for incorporating detailed textual modifications into Act 32 of 1934 and thereby altering the statute's provisions relating to indirect taxation.


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