04th April, 2017, and is hereby published for general information:—

EXTRACT OF THE TAXATION LAWS (AMENDMENT) ACT, 2017

NO. 18 OF 2017

[4th May, 2017.]

An Act further to amend the Customs Act, 1962, the Customs Tariff Act, 1975,

the Central Excise Act, 1944, the Central Sales Tax Act, 1956, the Finance

Act, 2001 and the Finance Act, 2005 and to repeal certain enactments.

BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:-

1. Short title and Commencement.

(1) This Act may be called the Taxation Laws (Amendment) Act, 2017.

(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the commencement of that provision.

CHAPTER IV

CENTRAL SALES TAX

13. Amendment of section 2.

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;

(iii) motor spirit (commonly known as petrol);

(iv) natural gas;

(v) aviation turbine fuel; and

(vi) alcoholic liquor for human consumption;'

14. Omission of section 14.

In the Central Sales Tax Act, section 14 shall be omitted.

15. Omission of section 15.

In the Central Sales Tax Act, section 15 shall be omitted

DR. G. NARAYANA RAJU

Secretary to the Govt. of India.