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        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.

        <h1>Notification amendment: substitution of proviso reference to section 22(1) proviso and Explanation clause (iii), effective Feb.</h1> Amendment substitutes the proviso wording in Notification No.65/2017-State Tax by replacing the earlier reference to a constitutional sub-clause with the proviso to sub section (1) of section 22 read with clause (iii) of the Explanation to that section; this substitution is effected by Notification No. 6/2019-State Tax and takes effect from 1 February 2019.

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