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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>Road and Infrastructure cess increase on petrol and diesel takes effect immediately under Provisional Collection of Taxes framework.</h1> The Finance (No. 2) Bill, 2019 amends the Sixth Schedule to the Finance Act, 2018 to increase the Road and Infrastructure cess as an additional excise duty on motor spirit (petrol) and high speed diesel from Rs. 8 per litre to Rs. 10 per litre, with the amendment declared effective from 6 July 2019 under a provisional collection declaration and to be implemented by notification.

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