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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 collection at source on specified sales, remittances and business uses, with exemptions for industrial declarations and prior deduction.</h1> Section 394 provides for collection of tax at source on specified receipts by the seller, authorised dealer, licensor or lessor, at the prescribed rate and at the earlier of credit or receipt of the amount. It covers sales of alcoholic liquor, tendu leaves, timber, forest produce, scrap, minerals, motor vehicles and notified goods, remittances under the Liberalised Remittance Scheme, overseas tour programme packages, and use of parking lots, toll plazas, mines or quarries for business purposes. The section also contains exemptions for industrial-use declarations, certain remittances, and cases where tax has already been deducted under other provisions.

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