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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>Existing taxation system continues for specified commodities after introduction of the goods and services tax, preserving VAT and central excise.</h1> The existing taxation system (VAT & Central Excise) continues to apply to the specified commodities after the introduction of the Goods and Services Tax, preserving their current tax treatment until changed by statute.

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