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    <title>2020 (5) TMI 30 - MEGHALAYA HIGH COURT</title>
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    <description>The 2018 licensing regime for teer-counters was treated as mandatory, so earlier operators could continue only by obtaining a fresh licence and complying with prescribed distance conditions; authorities were also directed to inspect sites and shut unauthorised counters. Operators falling within the GST threshold were required to register and pay GST in accordance with law, with compliance to be verified during inspection. The respondent association had no legal authority to issue NOCs or licences for teer-counters or to collect tax on behalf of the tax department, and action could be taken against such unauthorised activity.</description>
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