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        Section 31 - Amendment of Act 51 of 1975

        Finance (No. 2) Act, 1977
        Chapter IV
        INDIRECT TAXES

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        Customs tariff amendment alters provisions of the Customs Tariff Act through specified schedule, affecting indirect tax law. Amendment makes targeted changes to the Customs Tariff Act, 1975 within the indirect taxation framework by specifying modifications through the Second Schedule, thereby effecting discrete amendments to the existing Act via the schedule attached to the amending enactment.
                          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.

                                Customs tariff amendment alters provisions of the Customs Tariff Act through specified schedule, affecting indirect tax law.

                                Amendment makes targeted changes to the Customs Tariff Act, 1975 within the indirect taxation framework by specifying modifications through the Second Schedule, thereby effecting discrete amendments to the existing Act via the schedule attached to the amending enactment.


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