Deduction under Section 194-O takes precedence, relieving sellers from collecting the tax under Section 206C(1H). When a transaction is covered by both Section 194-O and Section 206C(1H), tax must be deducted by the e commerce operator under Section 194-O, and once that deduction is made the seller is not required to collect tax under Section 206C(1H) on the same transaction.
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Provisions expressly mentioned in the judgment/order text.
Deduction under Section 194-O takes precedence, relieving sellers from collecting the tax under Section 206C(1H).
When a transaction is covered by both Section 194-O and Section 206C(1H), tax must be deducted by the e commerce operator under Section 194-O, and once that deduction is made the seller is not required to collect tax under Section 206C(1H) on the same transaction.
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