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<h1>Prima-facie review of anti-profiteering claims triggers committee scrutiny and potential referral for further regulatory action.</h1> The Standing Committee reviews written applications from interested parties, Commissioners, or others to assess the accuracy and adequacy of evidence and determine whether there is prima-facie evidence that benefits from a reduction in tax rate or from input tax credit have not been passed on by commensurate price reductions. Local issues are first examined by the State Screening Committee, which, if satisfied that the supplier contravened section 171, forwards the application with recommendations to the Standing Committee.
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