Section 139 - Amendment of section 14 of Act 74 of 1956 - Finance Act, 2001

139. Amendment of section 14 of Act 74 of 1956 In the Central Sales Tax Act, 1956, in section 14,- (a) after clause (iic), the following clause shall be inserted, namely:- (iid) Aviation Turbine Fuel sold to a Turbo-Prop Aircraft. Explanation-For the purposes of this clause, Turbo-Prop Aircraft means an aircraft deriving thrust, mainly from propeller, which may be driven by either turbine engine or piston engine; ; (b) in clause (iv), in sub-clause (i), for the words pig iron and , the words pig iron, sponge iron and shall be substituted.