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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Commodities transaction tax collection by recognised associations required; tax must be remitted monthly even if not collected.</h1> Every recognised association must collect commodities transaction tax from the seller at the rate specified in section 107 and pay the tax collected for any calendar month to the Central Government by the seventh day of the following month; if the association fails to collect the tax it remains liable to remit the tax under the same monthly payment requirement.

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