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    <title>RULING ON INPUT TAX CREDIT ON CASH CARRY VANS:  JOURNEY FROM AAR TO HIGH COURT</title>
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    <description>Availability of Input Tax Credit for motor vehicles used as cash carry vans depends on whether transported cash is classified as goods or excluded as money under the GST statute. An appellate authority denied credit treating cash as excluded, but a court found the authority failed to address the petitioner&#039;s principal submission on statutory definitions and remitted the matter for fresh, reasoned consideration consistent with natural justice.</description>
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      <description>Availability of Input Tax Credit for motor vehicles used as cash carry vans depends on whether transported cash is classified as goods or excluded as money under the GST statute. An appellate authority denied credit treating cash as excluded, but a court found the authority failed to address the petitioner&#039;s principal submission on statutory definitions and remitted the matter for fresh, reasoned consideration consistent with natural justice.</description>
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