TDS deductor exemption: intra State supplies from unregistered suppliers exempt from state tax if deductor's registration is limited. Exempts intra State supplies received by a TDS deductor from unregistered suppliers from the State tax, provided the deductor's registration is limited to the special registration circumstance and the deductor is not otherwise liable to be registered.
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Provisions expressly mentioned in the judgment/order text.
TDS deductor exemption: intra State supplies from unregistered suppliers exempt from state tax if deductor's registration is limited.
Exempts intra State supplies received by a TDS deductor from unregistered suppliers from the State tax, provided the deductor's registration is limited to the special registration circumstance and the deductor is not otherwise liable to be registered.
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