Tax relief for disaster relief purchases: VAT exemption granted subject to non sale and official certification requirement. Amendment to the Sixth Schedule grants VAT exemption for specified goods purchased by the Confederation of Indian Industry, Delhi for use in Leh flood relief, subject to the condition that the goods are not sold and are used in relief work, and subject to furnishing a prescribed, officer authenticated certificate containing dealer wise invoices/bills/cash memos showing supplier details, invoice numbers, amounts and VAT paid; the amendment is made under Section 103 and is effective from the stated commencement date.
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.
Tax relief for disaster relief purchases: VAT exemption granted subject to non sale and official certification requirement.
Amendment to the Sixth Schedule grants VAT exemption for specified goods purchased by the Confederation of Indian Industry, Delhi for use in Leh flood relief, subject to the condition that the goods are not sold and are used in relief work, and subject to furnishing a prescribed, officer authenticated certificate containing dealer wise invoices/bills/cash memos showing supplier details, invoice numbers, amounts and VAT paid; the amendment is made under Section 103 and is effective from the stated commencement date.
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