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        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.

        <h1>Point of Taxation amendment clarifies taxable event as supply 'provided or agreed to be provided' and removes specified sub rules.</h1> Amends the Point of Taxation Rules, 2011 by omitting sub rules (b) and (f) of rule 2 and substituting the phrase 'provided or to be provided' with 'provided or agreed to be provided' wherever it occurs; titled Point of Taxation (Amendment) Rules, 2012 and commencing on the 1st day of July, 2012.

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