Exemption for second-hand goods: intra-State supplies from unregistered sellers exempt from state tax when dealer pays tax on outward supply. Exempts intra-State supplies of second-hand goods received by a registered person dealing in buying and selling of second-hand goods from state tax where the registered person pays state tax on the value of outward supply of such second-hand goods as determined under the valuation rule; the exemption applies only to supplies received from suppliers who are not registered.
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: intra-State supplies from unregistered sellers exempt from state tax when dealer pays tax on outward supply.
Exempts intra-State supplies of second-hand goods received by a registered person dealing in buying and selling of second-hand goods from state tax where the registered person pays state tax on the value of outward supply of such second-hand goods as determined under the valuation rule; the exemption applies only to supplies received from suppliers who are not registered.
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