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        F. Acts / Amendment Acts

        Section 26 - Amendment of Act 1 of 1949

        Finance Act, 1973
        Chapter IV
        INDIRECT TAXES

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        Year substitution in tariff legislation: replaces 1973 with 1974 in specified provisions as a textual amendment. The Finance Act, 1973 makes a targeted textual amendment to the Indian Tariff (Amendment) Act, 1949 by substituting the year reference '1973' with '1974' in two specified provisions, functioning as a formal correction to the statutory citation without altering the substantive tariff regime.
                          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.

                                Year substitution in tariff legislation: replaces 1973 with 1974 in specified provisions as a textual amendment.

                                The Finance Act, 1973 makes a targeted textual amendment to the Indian Tariff (Amendment) Act, 1949 by substituting the year reference "1973" with "1974" in two specified provisions, functioning as a formal correction to the statutory citation without altering the substantive tariff regime.


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