Section 25: Buyers, sellers, shippers and project contractors etc. First Schedule

The principles and rules relating to the liability for, and the calculation of, tax in the First Schedule to this Act shall also apply to buyers, sellers, shippers and Project Contractors to the extent specified in the First Schedule to this Act and the Non-WAGP Regime applicable to buyers, sellers, shippers and Project Contractors in respect of their activities as provided in the First Schedule to this Act shall be modified in accordance with the First Schedule to this Act.