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    <title>Court Rules No Input Tax Credit for Packing Materials in Inter-State Stock Transfers of Finished Products.</title>
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    <description>Input tax credit - the case of stock transfer is squarely covered by the proviso and no input tax credit is vouchsafed in respect of packing materials used in connection with finished products, which are stock transferred outside the State in course of inter-State trade or commerce - HC</description>
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