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          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.

          <h1>Scope of interest tax expanded to include credit institutions and interest on categories of loans, widening taxable coverage.</h1> The amendment substitutes 'any scheduled bank or any class of scheduled banks' with 'any credit institution or any class of credit institutions or any interest on any category of loans or advances', thereby widening the entities and interest types captured by section 28, effective from the stated commencement date.

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