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    <title>2019 (2) TMI 1807 - MEGHALAYA HIGH COURT</title>
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    <description>Teer-counters could not continue on the strength of old licences after the new regulatory regime; fresh licensing and strict compliance with distance restrictions from places of worship and educational institutions were required, and authorities were directed to inspect sites and stop unlicensed operations. Where a teer-counter operator fell within the GST framework, registration and discharge of GST liability were mandatory. The association had no statutory authority to issue NOCs or licences or to collect tax on behalf of the Taxation Department, and private collection under that guise was prohibited. The writ petition was allowed to the extent of these regulatory directions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=286598</link>
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