Exemption for second hand goods: registered dealers receiving from unregistered suppliers exempt from State tax when taxed on outward value. Intra State supplies of second hand goods received by a registered person dealing in buying and selling second hand goods, where that person pays State tax on the value of outward supply as determined under sub rule (5) of rule 32, are exempt from the whole of the State Tax when such supplies are received from an unregistered supplier.
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.
Exemption for second hand goods: registered dealers receiving from unregistered suppliers exempt from State tax when taxed on outward value.
Intra State supplies of second hand goods received by a registered person dealing in buying and selling second hand goods, where that person pays State tax on the value of outward supply as determined under sub rule (5) of rule 32, are exempt from the whole of the State Tax when such supplies are received from an unregistered supplier.
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