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The Terminology Conundrum vis-à-vis Motor Vehicles: A GST Perspective

July 20, 2020[2020] 117 814 (Article)
If legal interpretation is an art, then taxation law is its Picasso. While the concept of transitional credits under GST was a welcome move; ironically, no one expected that the legal issues of the erstwhile regime shall also be transitioned as a package deal. Prominent issues with respect to credits
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