Exemption for intra-state supplies received by a deductor under withholding provisions removes state tax when supplier is unregistered. Exempts from state tax intra-State supplies of goods or services received by a deductor under withholding provisions from suppliers who are not registered, subject to the condition that the deductor is not liable to be registered other than under the provision requiring registration as a deductor; the exemption applies to the state tax leviable under the charging provision.
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 supplies received by a deductor under withholding provisions removes state tax when supplier is unregistered.
Exempts from state tax intra-State supplies of goods or services received by a deductor under withholding provisions from suppliers who are not registered, subject to the condition that the deductor is not liable to be registered other than under the provision requiring registration as a deductor; the exemption applies to the state tax leviable under the charging provision.
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