EXTRACT OF FINANCE ACT NO. 22 OF 2007

Received President Assent on 11th May, 2007

CHAPTER VII

MISCELLANEOUS

132. 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.'.