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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 142 of Finance Act 2007 amends Central Sales Tax Act to cover Aviation Turbine Fuel for certain aircraft.</h1> Section 142 of the Finance Act, 2007, amends section 14 of the Central Sales Tax Act, 1956. The amendment replaces clause (iid) to specify that Aviation Turbine Fuel sold to aircraft with a maximum take-off mass of less than forty thousand kilograms and operated by scheduled airlines is covered. Scheduled airlines are defined as those permitted by the Central Government to operate scheduled air transport services.
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