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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>ISD turnover excludes specified central and state duties and taxes, narrowing the taxable base for input service distribution.</h1> For Input Service Distributor purposes, the turnover used to compute ISD allocation excludes duties and taxes levied under the specified entries of the central and state lists of the Constitution and therefore such duties and taxes are not included in the taxable base for distributing input service credits.

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