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TypeBare Act JurisdictionCentral Government

Finance Act 2005 Section 90

Amendment of Section 5

~1 min read
https://sooperkanoon.com/act/42027

Bare act section · Research

About this section

Finance Act 2005 Section 90 is part of Finance Act 2005 - Amendment of Section 5. 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.

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Section Text

In section 5 of the Central Sales Tax Act, after sub-section (3), the following sub-sections shall be inserted, namely:--

'(4) The provisions of sub-section (3) shall not apply to any sale or purchase of goods unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the exporter to whom the goods are sold in a prescribed form obtained from the prescribed authority.

(5) Notwithstanding anything contained in sub-section (1), if any designated Indian carrier purchases Aviation Turbine Fuel for the purposes of its international flight, such purchase shall be deemed to take place in the course of the export of goods out of the territory of India.

Explanation.-- For the purposes of this sub-section, "designated Indian carrier" means any carrier which the Central Government may, by notification in the Official Gazette, specify in this behalf.'.

Frequently asked questions

What does Finance Act 2005 Section 90 provide?

Section Section 90 of the Finance Act 2005 (Amendment of Section 5) is reproduced on this page as part of the Finance Act 2005. 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 2005 Section 90?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2005 Section 90. 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.

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