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    <title>composition dealer</title>
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    <description>Composition dealers are precluded from making inter State supplies; the determinative issue is whether sending goods for job work constitutes a supply. Procuring job work services from another state is not per se barred under the composition scheme, as the restriction targets inter State sales by the composition dealer. Factual particulars and guidance on supply characterization must be examined to determine compliance.</description>
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      <description>Composition dealers are precluded from making inter State supplies; the determinative issue is whether sending goods for job work constitutes a supply. Procuring job work services from another state is not per se barred under the composition scheme, as the restriction targets inter State sales by the composition dealer. Factual particulars and guidance on supply characterization must be examined to determine compliance.</description>
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