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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 rates set for specified goods, varying by buyer status and payment conditions.</h1> Section 206C prescribes Tax Collection at Source rates for specified goods for 2013-2014, inclusive of surcharge and cesses, varying by buyer status (resident/domestic, non resident non corporate, foreign) and, for some categories, by turnover thresholds; goods covered include alcoholic liquor, tendu leaves, timber, other forest products, scrap, packing/toll/mining supplies, specified minerals, bullion and jewellery, with cash consideration thresholds and a temporary coin exemption noted.

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