Commodities Transaction Tax applies nationwide; commencement by government notification and governs transactions after commencement. The Chapter establishes the territorial scope of the Commodities Transaction Tax as extending to the whole of India, provides that commencement occurs on the date the Central Government appoints by notification in the Official Gazette, and specifies that the Chapter applies to taxable commodities transactions entered into on or after its commencement.
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.
Commodities Transaction Tax applies nationwide; commencement by government notification and governs transactions after commencement.
The Chapter establishes the territorial scope of the Commodities Transaction Tax as extending to the whole of India, provides that commencement occurs on the date the Central Government appoints by notification in the Official Gazette, and specifies that the Chapter applies to taxable commodities transactions entered into on or after its commencement.
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