Petroleum operations under HELP/OALP included; option to pay a specified tax on non-serviceable mutilated goods with DGHC certificate. Amendment adds petroleum operations and coal bed methane operations under HELP or OALP to the TABLE, and inserts a proviso permitting the recipient or transferee to elect to pay tax at a specified rate on transaction value where goods are disposed of in non-serviceable form after mutilation, conditioned on production of a certificate from a duly authorised officer of the Directorate General of Hydrocarbons confirming non-serviceability and prior mutilation before the appropriate tax authority.
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.
Petroleum operations under HELP/OALP included; option to pay a specified tax on non-serviceable mutilated goods with DGHC certificate.
Amendment adds petroleum operations and coal bed methane operations under HELP or OALP to the TABLE, and inserts a proviso permitting the recipient or transferee to elect to pay tax at a specified rate on transaction value where goods are disposed of in non-serviceable form after mutilation, conditioned on production of a certificate from a duly authorised officer of the Directorate General of Hydrocarbons confirming non-serviceability and prior mutilation before the appropriate tax authority.
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