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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>Budget 2023-24 suggestions: industry to submit justified proposals on direct and indirect tax changes with supporting data.</h1> Industry and trade associations are invited to submit justified proposals for changes in direct and indirect taxes for Budget 2023-24, including duty-structure changes, rates and tax-base broadening, with statistical support and quantified revenue implications; inverted duty structure corrections must include value-added details. GST-related requests are excluded from annual budget examination and Customs/Central Excise proposals must follow a specified format and Annexure-A data requirements, with electronic and hard-copy submission channels and a recommended deadline.

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