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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>GST removes cascading taxes and allows full input tax credit, reducing consumer tax burden and lowering goods prices.</h1> GST enables a continuous chain of set-off that eliminates cascading indirect taxes by expanding input tax credit, subsumes major Central and State levies and phases out the Central Sales Tax, thereby reducing the overall tax burden on goods and benefiting consumers.

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