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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>Omission of Section Fourteen clarifies central sales tax framework under the amendment act, affecting inter-state sale classification.</h1> Omission of Section 14 removes that provision from the Central Sales Tax Act by the Taxation Laws (Amendment) Act, 2017, effectuating a direct legislative repeal and eliminating any legal effects that previously arose solely under that section.

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