Exemption for second hand goods: registered dealers relieved of state tax on intra State acquisitions from unregistered suppliers. Exemption for intra State supplies of second hand goods received by a registered person dealing in buying and selling second hand goods, who pays state tax on the outward supply value as determined under the applicable valuation rule, when such goods are received from a supplier who is not registered; notified as necessary in the public interest and made effective by the State government.
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: registered dealers relieved of state tax on intra State acquisitions from unregistered suppliers.
Exemption for intra State supplies of second hand goods received by a registered person dealing in buying and selling second hand goods, who pays state tax on the outward supply value as determined under the applicable valuation rule, when such goods are received from a supplier who is not registered; notified as necessary in the public interest and made effective by the State government.
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