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        F. Acts / Amendment Acts

        Section 142 - Amendment of section 14 of Act 74 of 1956

        Finance Act, 2007
        Chapter VII
        Miscellaneous

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        Aviation turbine fuel exemption limited to aircraft below a specified maximum take-off mass operated by scheduled airlines. The amendment replaces clause (iid) in section 14 to provide that Aviation Turbine Fuel sold to an aircraft with a maximum take-off mass of less than forty thousand kilograms is covered only when the aircraft is operated by scheduled airlines, with 'scheduled airlines' defined as airlines permitted by the Central Government to operate any Scheduled air transport service.
                          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.

                                Aviation turbine fuel exemption limited to aircraft below a specified maximum take-off mass operated by scheduled airlines.

                                The amendment replaces clause (iid) in section 14 to provide that Aviation Turbine Fuel sold to an aircraft with a maximum take-off mass of less than forty thousand kilograms is covered only when the aircraft is operated by scheduled airlines, with "scheduled airlines" defined as airlines permitted by the Central Government to operate any Scheduled air transport service.


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