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    <title>2016 (2) TMI 484 - GUJARAT HIGH COURT</title>
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    <description>The court declared the portion &quot;and Nepal&quot; in Explanation Clause (G) of the SSI notification No.8 of 2003 unconstitutional with effect from 01.03.2012. The judgment invalidated the Order-in-Original and the Appellate Order, emphasizing the need for equal treatment of SSI units exporting to Nepal and other countries. The decision ensures that exports to Nepal are considered on par with exports to other nations for calculating the exemption limit under the notification.</description>
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      <link>https://www.taxtmi.com/caselaws?id=271779</link>
      <description>The court declared the portion &quot;and Nepal&quot; in Explanation Clause (G) of the SSI notification No.8 of 2003 unconstitutional with effect from 01.03.2012. The judgment invalidated the Order-in-Original and the Appellate Order, emphasizing the need for equal treatment of SSI units exporting to Nepal and other countries. The decision ensures that exports to Nepal are considered on par with exports to other nations for calculating the exemption limit under the notification.</description>
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      <pubDate>Thu, 04 Feb 2016 00:00:00 +0530</pubDate>
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