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        F. Acts / Amendment Acts

        Section 165 - Amendment of section 23

        Finance Act, 2003
        Chapter VI
        CENTRAL SALES TAX

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        Stay of recovery expressly included in central sales tax provision, clarifying power to stay recovery of tax demands. The amendment substitutes wording in the Central Sales Tax provision governing scope of matters so that it expressly includes stay of recovery of any demand, thereby clarifying that stays of tax demand recovery fall within the provision's jurisdictional scope.
                          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.

                                Stay of recovery expressly included in central sales tax provision, clarifying power to stay recovery of tax demands.

                                The amendment substitutes wording in the Central Sales Tax provision governing scope of matters so that it expressly includes stay of recovery of any demand, thereby clarifying that stays of tax demand recovery fall within the provision's jurisdictional scope.


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