Deductor exemption: intra State supplies from unregistered suppliers exempt from state tax when registration is limited to TDS deductors. Exemption removes State tax liability under sub section (4) of section 9 for intra State supplies received by a deductor under section 51 from unregistered suppliers, provided the deductor is not liable to be registered except under sub clause (vi) of section 24; the measure takes effect from the commencement date specified in the notification.
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.
Deductor exemption: intra State supplies from unregistered suppliers exempt from state tax when registration is limited to TDS deductors.
Exemption removes State tax liability under sub section (4) of section 9 for intra State supplies received by a deductor under section 51 from unregistered suppliers, provided the deductor is not liable to be registered except under sub clause (vi) of section 24; the measure takes effect from the commencement date specified in the notification.
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