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    <title>Exemption of intra-State supplies of second hand goods received by a registered person</title>
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    <description>Intra State supplies of second hand goods received by a registered person dealing in buying and selling second hand goods, where that person pays State tax on the value of outward supply as determined under sub rule (5) of rule 32, are exempt from the whole of the State Tax when such supplies are received from an unregistered supplier.</description>
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      <description>Intra State supplies of second hand goods received by a registered person dealing in buying and selling second hand goods, where that person pays State tax on the value of outward supply as determined under sub rule (5) of rule 32, are exempt from the whole of the State Tax when such supplies are received from an unregistered supplier.</description>
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