Correction of proviso references in State Tax notifications to rectify internal cross references and ensure textual accuracy. Corrigendum corrects cross-references in two State Tax notifications: Notification No. 47/2018-State Tax replaces the phrase 'second proviso' with 'proviso' in its second paragraph; Notification No. 70/2018-State Tax replaces the phrase 'third proviso' with 'second proviso' in its second paragraph, issued as administrative rectifications by the Chief Commissioner of State Tax.
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Provisions expressly mentioned in the judgment/order text.
Correction of proviso references in State Tax notifications to rectify internal cross references and ensure textual accuracy.
Corrigendum corrects cross-references in two State Tax notifications: Notification No. 47/2018-State Tax replaces the phrase "second proviso" with "proviso" in its second paragraph; Notification No. 70/2018-State Tax replaces the phrase "third proviso" with "second proviso" in its second paragraph, issued as administrative rectifications by the Chief Commissioner of State Tax.
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