Supply exclusion between specified registered persons narrowed, while supplies received by metal scrap dealers remain subject to notification. The notification inserts clause (d) to include registered persons receiving metal scrap under Chapters 72-81 from other registered persons, and substitutes the third proviso to state that the notification does not apply to supplies between persons specified under clauses (a)-(d) of sub-section (1) of section 51, except as regards the person referred to in clause (d).
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.
Supply exclusion between specified registered persons narrowed, while supplies received by metal scrap dealers remain subject to notification.
The notification inserts clause (d) to include registered persons receiving metal scrap under Chapters 72-81 from other registered persons, and substitutes the third proviso to state that the notification does not apply to supplies between persons specified under clauses (a)-(d) of sub-section (1) of section 51, except as regards the person referred to in clause (d).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
