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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>Supply in the course of business: sale of a privately used car to a dealer is not taxable.</h1> A private individual's sale of a car bought for personal use to a dealer is not a supply under the Model GST Law because it was not made in the course or furtherance of business; no input tax credit was admissible on the acquisition as it was for non business use, reinforcing that the resale lacks taxable supply characteristics.

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