Section 7(c) UPVAT Act

[Jasbir Uppal]

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

[YAGAY andSUN]

Dear J.S.Uppal,

Please share with us your query.  It would be difficult to provide a general reply to Section 7 (c) of the UPVAT Act, 2008 as it is associated with the sale or purchase of specific goods as mentioned in the notification issued under the above Section.

Regards,

Team YAGAY & SUN

(Management and Indirect Tax Consultants)

AI Summary

Notification-based exemptions allow state-specified sales or purchases to be excluded from tax, subject to imposed conditions. Section 7(c) empowers the State Government to exclude specified sales or purchases from tax by issuing a notification that identifies goods or dealer classes and may impose conditions or restrictions; a query requesting judgments under Section 7(c) was met with a response that general guidance is not feasible because applicability depends on the particular notification and its conditions.