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GST chargeable on cold storage of tamarind pulp as it does not qualify under definition of ‘agricultural produce’ - Tamilnadu AAR

Evidence submitted to claim lower GST should mandatorily reflect GST exemption clauses & is subject to reissue by proper authority

Central Electronics Ltd's strategic disinvestment has been approved by the government

SC said that unnecessary litigation can be avoided if the proper tax system is designed

Procedural flaws in presenting appeal leads to lapse of limitation period and dismissal of appeal- AAAR
