Dear Sir,
Kindly send any judgement/order that has been passed under Section 7(c) Of UPVAT which as follows:-
Section 7 'Tax not to be levied on certain sales and purchases '
(c) such sale or purchase; or sale or purchase of such goods by such class of dealers, as may be specified in the notification issued by the State Government in this behalf: Provided that while issuing notification under clause (c), the State Government may impose such conditions and restrictions as may be specified.
Regards
J.S.Uppal
Inquiry on Judgments Regarding Tax Exemptions Under Section 7(c) of UPVAT Act; Details Needed for Specific Guidance. A forum participant inquired about any judgments or orders related to Section 7(c) of the UPVAT Act, which pertains to tax exemptions on certain sales and purchases as specified by state government notifications. The respondent from a tax consultancy firm requested further details to provide a specific response, noting that Section 7(c) deals with particular goods and conditions outlined in state notifications. (AI Summary)