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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 requires recognised stock exchanges to collect tax from sellers and remit monthly to government.</h1> Every recognised stock exchange must collect commodities transaction tax from sellers entering into taxable commodities transactions at the rate specified in section 117 and pay taxes collected for any calendar month to the Central Government by the seventh day of the following month; an exchange that fails to collect remains liable to pay the tax under the same remittance schedule.

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