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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>Plant and machinery clarification: statutory amendment mandates all references to 'plant or machinery' be read as 'plant and machinery'.</h1> The amendment declares that any statutory reference to 'plant or machinery' shall be construed and always deemed to be a reference to plant and machinery, with the substitution treated as effective from 1 July 2017 and an added Explanation to section 17(5)(d) making that construction prevail notwithstanding any judgment, decree or order.

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