Skip to content

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

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

TypeBare Act JurisdictionCentral Government

Finance Act 2007 Section 142

Amendment of Section 14 of Act 74 of 1956

~1 min read
https://sooperkanoon.com/act/443659

Bare act section · Research

About this section

Finance Act 2007 Section 142 is part of Finance Act 2007 - Amendment of Section 14 of Act 74 of 1956. 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.

Section Text

In the Central Sales Tax Act, 1956, in section 14, for clause (iid), the following clause shall be substituted, namely:--

'(iid) Aviation Turbine Fuel sold to an aircraft with a maximum take-off mass of less than forty thousand kilograms operated by scheduled airlines.

Explanation.--For the purposes of this clause, "scheduled airlines" means the airlines which have been permitted by the Central Government to operate any Scheduled air transport service.'.

Frequently asked questions

What does Finance Act 2007 Section 142 provide?

Section Section 142 of the Finance Act 2007 (Amendment of Section 14 of Act 74 of 1956) is reproduced on this page as part of the Finance Act 2007. 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 2007 Section 142?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2007 Section 142. 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