Tax terminology correction: standardized 'State/Union territory Tax' and refined deemed export supplies wording in notification. Textual corrections standardize tax terminology by replacing 'State Tax/UT Tax' and 'State Tax/Union territory Tax' with 'State/Union territory Tax' across specified sub-clauses of serial no. 2, and amend deemed export wording in sub-clause (a) of clause (iii) of serial no. 2 to read 'Recipient of deemed export supplies/Supplier of deemed export supplies'.
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.
Tax terminology correction: standardized "State/Union territory Tax" and refined deemed export supplies wording in notification.
Textual corrections standardize tax terminology by replacing "State Tax/UT Tax" and "State Tax/Union territory Tax" with "State/Union territory Tax" across specified sub-clauses of serial no. 2, and amend deemed export wording in sub-clause (a) of clause (iii) of serial no. 2 to read "Recipient of deemed export supplies/Supplier of deemed export supplies".
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