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    <description>The allegation of profiteering against the Respondent was dismissed as the investigation confirmed that the benefit of the tax rate reduction had been passed on to customers. The Authority found no violation of Section 171 of the CGST Act, 2017 as the per unit price of the product remained unchanged despite the tax rate reduction. The case was closed, and the judgment was distributed to all concerned parties.</description>
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      <description>The allegation of profiteering against the Respondent was dismissed as the investigation confirmed that the benefit of the tax rate reduction had been passed on to customers. The Authority found no violation of Section 171 of the CGST Act, 2017 as the per unit price of the product remained unchanged despite the tax rate reduction. The case was closed, and the judgment was distributed to all concerned parties.</description>
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