Section142
The Finance Act, 2007

Amendment of section 14 of Act 74 of 1956

In force As on 07 Oct 2026

Ministry Finance Cited by 1 provision

Section 142 of the Finance Act, 2007 deals with amendment of section 14 of Act 74 of 1956. CHAPTER VII MISCELLANEOUS Amendment of section 14 of Act 74 of 1956.

CHAPTER VII

MISCELLANEOUS

Amendment of section 14 of Act 74 of 1956.

142. 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.’.

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Section 142, The Finance Act, 2007.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 142

What does Section 142 of the Finance Act deal with?

Section 142 of the Finance Act is headed "Amendment of section 14 of Act 74 of 1956". CHAPTER VII MISCELLANEOUS Amendment of section 14 of Act 74 of 1956.

How do I find court cases under Section 142 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2007 142, section 142 Finance Act 2007, section 142 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 142 of the Finance Act, and has it changed?

Its own text turns on section 14 (Amendment of section 40A), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2007. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.