Amendment to tax notification: classification now includes central government excluding Ministry of Railways, state, union territory or local authority. The notification substitutes the entry against Sl. No. 6, column 4 in Notification No. 4/2017-State Tax (Rate) with the text: 'Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority.' The amendment is made under the State's delegated legislative powers and shall come into force on 20th October, 2023.
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Provisions expressly mentioned in the judgment/order text.
Amendment to tax notification: classification now includes central government excluding Ministry of Railways, state, union territory or local authority.
The notification substitutes the entry against Sl. No. 6, column 4 in Notification No. 4/2017-State Tax (Rate) with the text: "Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority." The amendment is made under the State's delegated legislative powers and shall come into force on 20th October, 2023.
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