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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>Destination based tax on consumption allocates tax to the jurisdiction of the place of consumption, termed place of supply.</h1> Destination based tax on consumption assigns tax revenue to the taxing authority having jurisdiction over the place where goods or services are consumed, described as the place of supply; the tax accrues to the jurisdiction of consumption rather than origin.

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