Exemption for intra-State secondhand goods: registered dealers paying tax on outward supply value exempt from state tax if supplier unregistered. Exempts intra-State supplies of second hand goods received by a registered person dealing in buying and selling of such goods who pays state tax on the value of outward supply as determined under applicable valuation rules; exemption applies where the supplier is not registered and relieves the whole of the state tax otherwise leviable.
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 intra-State secondhand goods: registered dealers paying tax on outward supply value exempt from state tax if supplier unregistered.
Exempts intra-State supplies of second hand goods received by a registered person dealing in buying and selling of such goods who pays state tax on the value of outward supply as determined under applicable valuation rules; exemption applies where the supplier is not registered and relieves the whole of the state tax otherwise leviable.
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