Point of taxation decides whether tax on supply of goods falls under earlier law or under the Act. Tax liability for supply of goods is governed by the point of taxation: where that point arose before the appointed day, tax on those goods is payable under the earlier law; any portion of a supply not covered by this transitional rule is liable to tax under this Act.
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.
Point of taxation decides whether tax on supply of goods falls under earlier law or under the Act.
Tax liability for supply of goods is governed by the point of taxation: where that point arose before the appointed day, tax on those goods is payable under the earlier law; any portion of a supply not covered by this transitional rule is liable to tax under this Act.
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