Section 142(13) in Manipur Goods and Services Tax Act, 2017
(13)Where a supplier has made any sale of goods in respect of which tax was required to be deducted at source under the Manipur Value Added Tax, 2004 and has also issued an invoice for the same before the appointed day, no deduction of tax at source under section 51 shall be made by the deduct or under the said section where payment to the said supplier is made on or after the appointed day.Explanation: - For the purposes of this Chapter, the expression "capital goods" shall have the same meaning as assigned to it in the Manipur Value Added Tax, 2004.
