Sales tax amendment expands listed tariff classifications by inserting an additional tariff item and adding a related subheading. Amendment to the Central Sales Tax Act, 1956 modifies section 14 by inserting tariff heading 58.06 after 58.05 in items (iia) and (vii), and by substituting item (ix) to include heading 2404.60 in addition to 2404.50, thereby altering the scheduled tariff classifications referenced in the Act.
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Sales tax amendment expands listed tariff classifications by inserting an additional tariff item and adding a related subheading.
Amendment to the Central Sales Tax Act, 1956 modifies section 14 by inserting tariff heading 58.06 after 58.05 in items (iia) and (vii), and by substituting item (ix) to include heading 2404.60 in addition to 2404.50, thereby altering the scheduled tariff classifications referenced in the Act.
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