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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>VAT exemption sought for central police canteens; several states have granted exemptions following central requests.</h1> Seeking exemption from state-level Value Added Tax (VAT) on Central Police Canteen (CPC) sales is the operative issue. The Welfare And Rehabilitation Board and senior central officials have requested State and Union Territory governments to exempt VAT on CPC sales, and several States/UTs have agreed to exempt such sales, reflecting partial intergovernmental acceptance of the administrative tax-relief request.

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