Exemption of intra-state supplies of second-hand goods where recipient dealer pays state tax based on prescribed valuation. Exemption of intra-State supplies of second hand goods applies where the recipient is a registered dealer in second hand goods who pays State tax on the outward supply value determined under the prescribed valuation rule; supplies from unregistered suppliers are exempted from the whole of the State tax leviable, subject to that valuation mechanism.
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 of intra-state supplies of second-hand goods where recipient dealer pays state tax based on prescribed valuation.
Exemption of intra-State supplies of second hand goods applies where the recipient is a registered dealer in second hand goods who pays State tax on the outward supply value determined under the prescribed valuation rule; supplies from unregistered suppliers are exempted from the whole of the State tax leviable, subject to that valuation mechanism.
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