Inclusion of telecommunications network extends central sales tax rule 13 to goods held or transferred within a taxpayer's network. The amendment inserts the words 'in the telecommunications network of' into rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957, clarifying that goods held or transferred within a taxpayer's telecommunications network are captured by the rule's existing language concerning goods for sale or transfer, and comes into force on publication in the Official Gazette.
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.
Inclusion of telecommunications network extends central sales tax rule 13 to goods held or transferred within a taxpayer's network.
The amendment inserts the words "in the telecommunications network of" into rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957, clarifying that goods held or transferred within a taxpayer's telecommunications network are captured by the rule's existing language concerning goods for sale or transfer, and comes into force on publication in the Official Gazette.
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