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TypeBare Act JurisdictionCentral Government

Finance Act, 2010 Section 81

Amendment of Section 22

~1 min read
https://sooperkanoon.com/act/441758

Bare act section · Research

About this section

Finance Act, 2010 Section 81 is part of Finance Act, 2010 - Amendment of Section 22. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 22 of the Central Sales Tax Act,--

(a) for the word "pre-deposit", wherever it occurs, the word "deposit" shall be substituted;

(b) after sub-section (1A), the following sub-section shall be inserted, namely:--

"(1B) The Authority may issue direction for refund of tax collected by a State which has been held by the Authority to be not due to that State, or alternatively, direct that State to transfer the refundable amount to the State to which central sales tax is due on the same transaction:

Provided that the amount of tax directed to be refunded by a State shall not exceed the amount of central sales tax payable by the appellant on the same transaction.".

Frequently asked questions

What does Finance Act, 2010 Section 81 provide?

Section Section 81 of the Finance Act, 2010 (Amendment of Section 22) is reproduced on this page as part of the Finance Act, 2010. 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, 2010 Section 81?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2010 Section 81. 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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