The Central Goods and Services Act, 2017 (CGST Act) Section 141 – 1Transitional provisions relating to job work (1) Where any inputs received at a place of business had been removed as such or removed after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance
Section 63 of The Indian Evidence Act, 1872 63. Secondary evidence.—Secondary evidence means and includes— (1) Certified copies given under the provisions hereinafter contained1;1;” (2) Copies made from the original by mechanical processes which in themselves insure the accuracy of the copy, and copies compared with such copies; (3) Copies made from or compared with
Section 62 of The Indian Evidence Act, 1872 62. Primary evidence.—Primary evidence means the document itself produced for the inspection of the Court. Explanation 1.—Where a document is executed in several parts, each part is primary evidence of the document; Where a document is executed in counterpart, each counterpart being executed by one or some
Section 61 of The Indian Evidence Act, 1872 61. Proof of contents of documents.—The contents of documents may be proved either by primary or by secondary evidence. Complete: the-indian-evidence-act-1872
The Central Goods and Services Act, 2017 (CGST Act) Section 140 – Transitional arrangements for input tax credit (1) A registered person, other than a person opting to pay tax under section 10 shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit of eligible duties carried forward in the return relating
Section 60 of The Indian Evidence Act, 1872 60. Oral evidence must be direct.—Oral evidence must, in all cases whatever, be direct; that is to say— If it refers to a fact which could be seen, it must be the evidence of a witness who says he saw it; If it refers to a fact
Section 59 of The Indian Evidence Act, 1872 59. Proof of facts by oral evidence.—All facts, except the 1[contents of documents or electronic records], may be proved by oral evidence.—All facts, except the 1[contents of documents or electronic records], may be proved by oral evidence.” Complete: the-indian-evidence-act-1872
Section 58 of The Indian Evidence Act, 1872 58 Facts admitted need not be proved. —No fact need to be proved in any proceeding which the parties thereto or their agents agree to admit at the hearing, or which, before the hearing, they agree to admit by any writing under their hands, or which by
Section 57 of The Indian Evidence Act, 1872 57. Facts of which Court must take judicial notice.—The Court shall take judicial notice of the following facts:— (1) All laws in force in the territory of India;] (2) All public Acts passed or hereafter to be passed by Parliament 2[of the United Kingdom], and all local
The Central Goods and Services Act, 2017 (CGST Act) Section 139 – Migration of existing taxpayers (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in