Taxation Laws (Amendment) Act, 2017

Section - 13 - Amendment of section 2

CHAPTER IV

Central Sales Tax

Amendment of section 2.

13. In the Central Sales Tax Act, 1956 (74 of 1956) (hereinafter referred to as the Central Sales Tax Act), in section 2,-

(a)- clause (c) shall be omitted;
(b)- for clause (d), the following clause shall be substituted, namely:-
- '(d) "goods" means-
(i)- petroleum crude;
(ii)- high speed diesel;
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