Exemption for military canteen sales: CSD and approved unit canteens' sales to armed forces members exempt from VAT subject to registration and sourcing conditions. Sales in Delhi by the Canteen Stores Department to Government approved regiment or unit canteens or to members of the Armed Forces, and sales by those canteens to members of the Armed Forces, are exempt from VAT subject to registration and billing requirements, sourcing of goods from the CSD at prices fixed by the Quarter Master General, inclusion in taxable turnover where refunded goods are used otherwise than by sale in Delhi, and exclusion of turnover for goods listed in the Annexure. 'Members of the Armed Forces' includes identified ex service personnel and war widows.
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.
Exemption for military canteen sales: CSD and approved unit canteens' sales to armed forces members exempt from VAT subject to registration and sourcing conditions.
Sales in Delhi by the Canteen Stores Department to Government approved regiment or unit canteens or to members of the Armed Forces, and sales by those canteens to members of the Armed Forces, are exempt from VAT subject to registration and billing requirements, sourcing of goods from the CSD at prices fixed by the Quarter Master General, inclusion in taxable turnover where refunded goods are used otherwise than by sale in Delhi, and exclusion of turnover for goods listed in the Annexure. "Members of the Armed Forces" includes identified ex service personnel and war widows.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
