Amendment of Section 14 of Act 74 of 1956
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.'.