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    <title>2020 (3) TMI 725 - CALCUTTA HIGH COURT</title>
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    <description>The challenge to the levy and notification imposing integrated goods and services tax on ocean freight was treated as covered by binding precedent of the Gujarat HC, which had held that no tax was leviable on ocean freight for transportation of goods from outside India to the customs station of clearance in India and had declared the notification unconstitutional. On that basis, the Calcutta HC accepted the writ petition and allowed the challenge.</description>
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      <description>The challenge to the levy and notification imposing integrated goods and services tax on ocean freight was treated as covered by binding precedent of the Gujarat HC, which had held that no tax was leviable on ocean freight for transportation of goods from outside India to the customs station of clearance in India and had declared the notification unconstitutional. On that basis, the Calcutta HC accepted the writ petition and allowed the challenge.</description>
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