Excise duty exemption for donated relief goods enabling tax-free supply to earthquake victims, subject to certification and distribution checks. Exemption from excise duty and additional excise duty is granted for specified relief goods donated or purchased from cash donations for earthquake relief in the State, subject to manufacturer certification of intended free, non discriminatory distribution, direct shipment from factory to authorised relief agencies, and production within a prescribed period of a district certificate confirming free, non discriminatory distribution.
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.
Excise duty exemption for donated relief goods enabling tax-free supply to earthquake victims, subject to certification and distribution checks.
Exemption from excise duty and additional excise duty is granted for specified relief goods donated or purchased from cash donations for earthquake relief in the State, subject to manufacturer certification of intended free, non discriminatory distribution, direct shipment from factory to authorised relief agencies, and production within a prescribed period of a district certificate confirming free, non discriminatory distribution.
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