Transitional treatment for progressive supplies: no additional tax where consideration was received and tax paid under the earlier law before implementation. Transitional provision: supplies of goods or services made on or after the appointed day are not subject to further tax where consideration was received before that day and the duty or tax on that consideration has already been paid under the earlier law.
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.
Transitional treatment for progressive supplies: no additional tax where consideration was received and tax paid under the earlier law before implementation.
Transitional provision: supplies of goods or services made on or after the appointed day are not subject to further tax where consideration was received before that day and the duty or tax on that consideration has already been paid under the earlier law.
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