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    <title>India Gate Basmati Rice Anti-profiteering Case Dismissed Due to No Input Tax Credit Benefit for Consumers.</title>
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      <description>Anti-Profiteering proceedings - Benefit of reduction in the rate of tax - India Gate Basmati Rice - there has been no net benefit of ITC available to the Respondent which could be passed on to the consumers - Application has no merit, hence the same is dismissed.</description>
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