Omission of Section Fourteen clarifies central sales tax framework under the amendment act, affecting inter-state sale classification. Omission of Section 14 removes that provision from the Central Sales Tax Act by the Taxation Laws (Amendment) Act, 2017, effectuating a direct legislative ... Summary
Omission of Section Fourteen clarifies central sales tax framework under the amendment act, affecting inter-state sale classification.
Omission of Section 14 removes that provision from the Central Sales Tax Act by the Taxation Laws (Amendment) Act, 2017, effectuating a direct legislative repeal and eliminating any legal effects that previously arose solely under that section.
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