Insertion of sub-section (6A) expands scope of notified provisions under Sikkim GST notification by government. Amendment inserts the words, brackets, figure and letter 'sub-section (6A) or' into the first paragraph of Notification No. 03/2021-State Tax, dated 23 February 2021, so that immediately after the words 'hereby notifies that the provisions of' the referenced sub-section is expressly included; the amendment is made under the State Government's power on the Council's recommendation and recorded by the Commercial Taxes Division.
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.
Insertion of sub-section (6A) expands scope of notified provisions under Sikkim GST notification by government.
Amendment inserts the words, brackets, figure and letter "sub-section (6A) or" into the first paragraph of Notification No. 03/2021-State Tax, dated 23 February 2021, so that immediately after the words "hereby notifies that the provisions of" the referenced sub-section is expressly included; the amendment is made under the State Government's power on the Council's recommendation and recorded by the Commercial Taxes Division.
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