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    <title>Analysing the Judgement of Hon’ble Bombay HC holding meal vouchers as ‘Goods’ &amp; Implications</title>
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    <description>The court held that pre printed meal vouchers sold by the issuer and circulated for redemption with affiliates fall within the concept of goods for municipal taxation because their scheme of sale, circulation and reimbursement renders them susceptible to sale and taxation, distinguishing them from lottery tickets and other non goods, and thereby permits local levies such as octroi and local body tax to attach to their sale within municipal limits.</description>
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      <description>The court held that pre printed meal vouchers sold by the issuer and circulated for redemption with affiliates fall within the concept of goods for municipal taxation because their scheme of sale, circulation and reimbursement renders them susceptible to sale and taxation, distinguishing them from lottery tickets and other non goods, and thereby permits local levies such as octroi and local body tax to attach to their sale within municipal limits.</description>
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