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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>Inter-party supplies: activities between an entity and its members now treated as taxable supplies and deemed separate persons.</h1> A new clause inserts into section 7(1) a provision treating activities or transactions for cash, deferred payment or other valuable consideration between a person (other than an individual) and its members or constituents, or vice versa, as taxable supplies; an Explanation deems the person and its members or constituents to be two separate persons and the inter se activities to be deemed supplies.

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