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<h1>Standing Committee Reviews Applications on Tax Benefits Passing to Recipients; Violations of Section 171 Forwarded for Action.</h1> The Standing Committee must review applications within two months of receipt to assess the evidence supporting claims that tax rate reductions or input tax credit benefits have not been passed to recipients through price reductions. Applications concerning local issues are initially examined by the State-level Screening Committee. If this committee finds a supplier in violation of Section 171, it forwards the application with recommendations to the Standing Committee for further action.