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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>GST implementation will create an integrated national market and simplify taxation, easing compliance for traders.</h1> Implementation of GST is presented as a national tax reform to create an integrated market through a single tax system, simplifying compliance for traders and promoting investment and exports. Administrative measures noted include use of technology to increase tax transparency, government commitment to resolve implementation issues, and establishment of GST Suvidha Centres at Central Excise offices to assist taxpayers.

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