Exemption of state tax on Central Government's share of profit petroleum in intra-State oil and gas exploration leases. Exemption of State tax on intra State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas applies to the portion of State tax leviable on consideration paid to the Central Government as its share of profit petroleum under the contract.
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 state tax on Central Government's share of profit petroleum in intra-State oil and gas exploration leases.
Exemption of State tax on intra State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas applies to the portion of State tax leviable on consideration paid to the Central Government as its share of profit petroleum under the contract.
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