Exemption for second hand intra State supplies: registered dealers paying tax on outward value are relieved of state tax when supplier is unregistered. Exemption for intra State supplies of second hand goods to a registered dealer who pays state tax on value of outward supplies as determined under the valuation provision; relief applies when the supplier is unregistered and exempts the registered recipient from the whole of the state tax otherwise leviable.
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 intra State supplies: registered dealers paying tax on outward value are relieved of state tax when supplier is unregistered.
Exemption for intra State supplies of second hand goods to a registered dealer who pays state tax on value of outward supplies as determined under the valuation provision; relief applies when the supplier is unregistered and exempts the registered recipient from the whole of the state tax otherwise leviable.
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