Exemption for supplies to TDS deductors: state tax not leviable on intra state supplies from unregistered suppliers, subject to registration condition. Exemption for intra State supplies received by a TDS deductor from unregistered suppliers: such supplies are exempt from the whole of the State tax otherwise leviable, provided the recipient qualifies as a deductor and is not required to be registered except under the specific registration provision for deductors.
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 supplies to TDS deductors: state tax not leviable on intra state supplies from unregistered suppliers, subject to registration condition.
Exemption for intra State supplies received by a TDS deductor from unregistered suppliers: such supplies are exempt from the whole of the State tax otherwise leviable, provided the recipient qualifies as a deductor and is not required to be registered except under the specific registration provision for deductors.
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