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    <title>ANTI POFITEERING ACIONS UNDER GST-WHO GOT THE PROFIT.</title>
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    <description>The article critiques anti profiteering enforcement under GST, recounting a case where a wholesale distributor was penalised despite manufacturer-set price lists and an acknowledged error in computation; authorities failed to issue notice to the manufacturer and proceeded against the distributor, exposing procedural lapses in pursuing the primary commercial actor and in calculation methods.</description>
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