TaxTMI 
TaxTMI 
Buyer
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.... Person not to be included A B C D 1. Purchase of goods referred to in section 393(1) [Table: Sl. No. 8(ii)]. A person whose total sales, gross receipts or turnover from the business carried on by him exceed ten crore rupees during the tax year immediately preceding the tax year in which the purchase of goods is carried out. Any perso....
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....nbsp;section 394(1) (Table: Sl. No. 6). A person who obtains in any sale, goods of the nature specified in section 394(1) (Table: Sl. No. 6). (a) A person as specified in Sl. No. 2.D(b); or (b) a local authority as defined at Schedule III (Table: Sl. No. 22); or (c) a public sector company which is engaged in the business of carrying passengers. ....
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....ales, gross receipts or turnover from the business carried on by him exceed ten crore rupees during the financial year immediately preceding the financial year in which the purchase of goods is carried out, not being a person, as the Central Government may, by notification in the Official Gazette, specify for this purpose, subject to such conditions as may be specified therein. Section 206C - E....
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....f the nature specified in the Table in sub-section (1) or the right to receive any such goods but does not include,- (A) a public sector company, the Central Government, a State Government, and an embassy, a High Commission, legation, commission, consulate and the trade representation, of a foreign State and a club; or (B) a buyer in the retail sale of such goods purchased by him for persona....