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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>Threshold exemption denied for suppliers using e commerce operators; such suppliers must register irrespective of supply value.</h1> Suppliers of goods or services supplying through an e commerce operator are not entitled to threshold exemption and are required to obtain registration irrespective of the aggregate value of supplies made through the e commerce operator.

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