Inland Air Travel Tax amendment expands coverage to all routes to, from and within the North East region. Under powers conferred by section 44 of the Finance Act, 1989, the notification amends the Table entry at S. No. 42 by substituting it with a provision stating that all routes to, from and within the North East region-comprising Assam, Arunachal Pradesh, Meghalaya, Manipur, Mizoram, Nagaland and Tripura-are included within the scope of the Inland Air Travel Tax notification.
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Provisions expressly mentioned in the judgment/order text.
Inland Air Travel Tax amendment expands coverage to all routes to, from and within the North East region.
Under powers conferred by section 44 of the Finance Act, 1989, the notification amends the Table entry at S. No. 42 by substituting it with a provision stating that all routes to, from and within the North East region-comprising Assam, Arunachal Pradesh, Meghalaya, Manipur, Mizoram, Nagaland and Tripura-are included within the scope of the Inland Air Travel Tax notification.
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