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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>Place of supply: delivery on a third party's direction is treated as received by that third party at their principal business location.</h1> Where goods are delivered to a person pursuant to the directions of a third party, it is deemed that the third party has received the goods and the place of supply of those goods is the principal place of business of that third party.

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