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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 161

Amendment of Section 6

~1 min read
https://sooperkanoon.com/act/9387

Bare act section · Research

About this section

Finance Act, 2003 Section 161 is part of Finance Act, 2003 - Amendment of Section 6. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In the Central Sales Tax Act, 1956(2 of 1956) (hereinafter referred to as the Central Sales Tax Act), in section 6, after sub-section (2), the following sub-section shall be inserted, namely:--

"(3) Notwithstanding anything contained in this Act, if--

(a) any official or personnel of--

(i) any foreign diplomatic mission or consulate in India; or

(ii) the United Nations or any other similar international body,

entitled to privileges under any convention to which India is a party or under any law for the time being in force; or

(b) any consular or diplomatic agent of any mission, the United Nations or other body referred to in sub-clause (i) or sub-clause (ii) of clause (a),

purchases any goods for himself or for the purposes of such mission, United Nations or other body, then, the Central Government may, by notification in the Official Gazette, exempt, subject to such conditions as may be specified in the notification, the tax payable on the sale of such goods under this Act.".

Frequently asked questions

What does Finance Act, 2003 Section 161 provide?

Section Section 161 of the Finance Act, 2003 (Amendment of Section 6) is reproduced on this page as part of the Finance Act, 2003. 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, 2003 Section 161?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 161. 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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