State tax on intra State food supplies for distribution to economically weaker sections allowed subject to documentary certification. Notifies a State tax rate of 2.5 per cent on intra State supplies of specified food preparations intended for free distribution to economically weaker sections under a Central or State Government approved programme, subject to the condition that the supplier produces, within five months of supply or such further period as the jurisdictional commissioner may allow, a certificate from an officer not below the rank of Deputy Secretary of the Central or State Government confirming such free distribution; tariff terms and interpretation rules of the First Schedule to the Customs Tariff Act, 1975 apply.
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.
State tax on intra State food supplies for distribution to economically weaker sections allowed subject to documentary certification.
Notifies a State tax rate of 2.5 per cent on intra State supplies of specified food preparations intended for free distribution to economically weaker sections under a Central or State Government approved programme, subject to the condition that the supplier produces, within five months of supply or such further period as the jurisdictional commissioner may allow, a certificate from an officer not below the rank of Deputy Secretary of the Central or State Government confirming such free distribution; tariff terms and interpretation rules of the First Schedule to the Customs Tariff Act, 1975 apply.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.