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    <title>Exempts intra-State supplies of second hand goods.</title>
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    <description>Intra State supplies of second hand goods received by a registered person dealing in buying and selling of second hand goods are exempt from the whole of the state tax when the recipient pays state tax on the value of outward supply as determined by the valuation provision for second hand goods and the supplier is not registered.</description>
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      <description>Intra State supplies of second hand goods received by a registered person dealing in buying and selling of second hand goods are exempt from the whole of the state tax when the recipient pays state tax on the value of outward supply as determined by the valuation provision for second hand goods and the supplier is not registered.</description>
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