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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>Base year selection for GST compensation: financial year ending 31 March 2016 governs transition-period compensation calculations.</h1> Section 4 fixes the base year for calculating compensation payable during the GST transition period: the financial year ending 31 March 2016 will be taken as the base year for determining state compensation for loss of revenue.

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