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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>Tax invoice requirements may be specified by government, allowing alternative documents to be deemed invoices or exemptions.</h1> Amendment authorises the Government, on Council recommendations, to notify categories of supplies or services requiring issuance of a tax invoice within prescribed time and manner, and to notify, subject to conditions, categories for which another document will be deemed a tax invoice or for which a tax invoice need not be issued.

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