State tax relief for free-distributed food preparations applies when supplier produces prescribed government certification enabling reduced state tax. A state tax rate is prescribed on intra-State supplies of food preparations in tariff items 19 or 21 intended for free distribution to economically weaker sections under a programme approved by the Central or State Government, conditional on the supplier producing, within five months (or such extended period as allowed by the jurisdictional commissioner), a Deputy Secretary-level certificate confirming such free distribution; tariff references and interpretation rules are as in the First Schedule to the Customs Tariff Act, 1975.
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 relief for free-distributed food preparations applies when supplier produces prescribed government certification enabling reduced state tax.
A state tax rate is prescribed on intra-State supplies of food preparations in tariff items 19 or 21 intended for free distribution to economically weaker sections under a programme approved by the Central or State Government, conditional on the supplier producing, within five months (or such extended period as allowed by the jurisdictional commissioner), a Deputy Secretary-level certificate confirming such free distribution; tariff references and interpretation rules are as in the First Schedule to the Customs Tariff Act, 1975.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
