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    <title>JOB WORK OF BIDI MADE OF TOBACCO.</title>
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    <description>Job-work in bidi manufacture is a contract manufacturing arrangement where the principal retains ownership of inputs and finished goods and is liable for tax; deviations from delivery-challan procedures by invoicing finished goods constitute procedural noncompliance but do not alter substantive tax liability, and the principal must ensure payment of applicable GST and excise duties and file the prescribed job-work return.</description>
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