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    <title>2017 (12) TMI 515 - MADRAS HIGH COURT</title>
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    <description>The case involved the interpretation of tax liability under the Central Goods and Services Tax Act, 2017 concerning works contract tax. The petitioner, an association, challenged the imposition of GST on works contracts executed before 01.07.2017, advocating for a lower tax rate. The court directed the Commissioner of Commercial Taxes to review the petitioner&#039;s representations and issue orders within four weeks, with the petitioner granted a personal hearing. The case was disposed of without costs, with a timeline set for the Commissioner to address the concerns raised by the petitioner.</description>
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      <link>https://www.taxtmi.com/caselaws?id=352246</link>
      <description>The case involved the interpretation of tax liability under the Central Goods and Services Tax Act, 2017 concerning works contract tax. The petitioner, an association, challenged the imposition of GST on works contracts executed before 01.07.2017, advocating for a lower tax rate. The court directed the Commissioner of Commercial Taxes to review the petitioner&#039;s representations and issue orders within four weeks, with the petitioner granted a personal hearing. The case was disposed of without costs, with a timeline set for the Commissioner to address the concerns raised by the petitioner.</description>
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