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    <title>Bombay High Court question claim of the State that it is business friendly.</title>
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    <description>Inconsistent positions by revenue authorities on the same facts produce conflicting tax demands and undermine the claimed business friendly posture of the State. One authority treated freight as taxable while another declared it exempt, leading to simultaneous demands and denial of input credits; such internal inconsistency generates taxpayer uncertainty and operational disruption.</description>
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