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        Section 31 - Amendment of Act 32 of 1934

        Finance Act, 1976
        Chapter IV
        INDIRECT TAXES

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        Amendment of Tariff Act: Finance Act prescribes specific Second Schedule revisions to indirect tax law. The Indian Tariff Act, 1934 is revised by the Finance Act through specific modifications set out in the Second Schedule, directing textual amendments to the Tariff Act to update tariff-related statutory provisions within the indirect taxes framework.
                          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: Finance Act prescribes specific Second Schedule revisions to indirect tax law.

                                The Indian Tariff Act, 1934 is revised by the Finance Act through specific modifications set out in the Second Schedule, directing textual amendments to the Tariff Act to update tariff-related statutory provisions within the indirect taxes framework.


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