Commodities transaction tax applies nationwide to taxable transactions from its commencement, notified to commence 1 July 2013. Chapter VII provides that the Commodities Transaction Tax extends to the whole of India, comes into force on a date appointed by the Central Government by notification in the Official Gazette, and applies to taxable commodities transactions entered into on or after its commencement; the commencement was notified to be 1 July 2013.
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Provisions expressly mentioned in the judgment/order text.
Commodities transaction tax applies nationwide to taxable transactions from its commencement, notified to commence 1 July 2013.
Chapter VII provides that the Commodities Transaction Tax extends to the whole of India, comes into force on a date appointed by the Central Government by notification in the Official Gazette, and applies to taxable commodities transactions entered into on or after its commencement; the commencement was notified to be 1 July 2013.
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