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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>Long title amendment expands Expenditure tax Act coverage to include restaurants and related matters, clarifying statutory scope.</h1> Amendment inserts additional scope into the long title of the Expenditure tax Act, expanding the statute's description to include restaurants alongside hotels and to cover matters connected therewith or incidental thereto; the insertion operates as a formal expansion of the Act's subject matter and is effective from the commencement date specified by the amendment.

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