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Petitioner has challenged seccond proviso to sub-section (1) of section 140 of CGST Act which imposed restriction ona dealer for taking tax credit under new GST regime of the taxes already paid under the VAT Act.

Shanti Prime Publication Pvt. Ltd.

Credit under new GST regime — Willowood Chemicals Pvt. Ltd. Vs. Union of India — [2018] 2 TAXLOK.COM 184 (Gujarat)


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