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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>New Definition for Wholesale Trading Under Notification No. 46/2023: Key Cost and Inventory Requirements Explained</h1> Wholesale trading, as defined for the purposes of Notification No. 46/2023 dated June 26, 2023, refers to international or specified domestic transactions involving the trading of goods. It requires that the purchase cost of finished goods constitutes at least 80% of the total cost related to these trading activities. Additionally, the average monthly closing inventory of these goods should be 10% or less of the sales related to such activities.

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