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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>Location of check-posts: placement designated under VAT rules, governed by the specified annexure for administrative enforcement control.</h1> Location of check-posts and barriers is governed by the VAT rule which requires that check-posts and barriers established for enforcement be sited according to the specified annexure, making that annexure the operative delineation for designated enforcement locations.

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