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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>Jurisdiction of tax officers equated to prior VAT territorial assignments ensuring continuity under state GST framework.</h1> Officers appointed under the Jharkhand Goods and Services Tax framework are to exercise jurisdiction over the same territorial areas previously assigned to them under the Jharkhand Value Added Tax regime, ensuring continuity of territorial authority for tax administration and preserving prior assignments.

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