Skip to content
Try for free

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search
Try free for 7 days Explore AI Studio

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance Act 1979 Schedule IV

Fourth Schedule

~1 min read
https://sooperkanoon.com/act/15391

Bare act section · Research

About this section

Finance Act 1979 Schedule IV is part of Finance Act 1979 - Fourth Schedule. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Find citing judgments Supreme Court, High Courts & tribunals Advanced act search Filter by court, year, and more

Section Text

The Fourth Schedule

[See section 30]

In the First Schedule to the Additional Duties of Excise Act, in Item No. 4, under "II. Manufactured tobacco -", -

(i) for the entries in the third column against sub-items (2), (3) (i) and (3) (ii), the entries "One hundred per cent. ad valorem. plus ten rupees per thousand.", "Two rupees per thousand." and "One rupees per thousand." shall, respectively, be substituted;

(ii) after sub-item (4), the following sub-items shall be inserted, namely :-

"(5) Chewing tobacco

Ten per cent. ad valorem.

(6) Snuff

Two rupees per kilogram.

(7) Hookah tobacco

Five per cent. ad valorem.".

Frequently asked questions

What does Finance Act 1979 Schedule IV provide?

Section Schedule IV of the Finance Act 1979 (Fourth Schedule) is reproduced on this page as part of the Finance Act 1979. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act 1979 Schedule IV?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1979 Schedule IV. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial
1M+ judgments indexed

Brief any judgment in 18 sections.

Search Supreme Court, High Courts, and tribunals - then open an AI Brief on any result. Core search is free; full AI desk free for 7 days.

Start 7-day free trial - no card Talk to Sales