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    <title>2022 (6) TMI 768 - CALCUTTA HIGH COURT</title>
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    <description>The HC dismissed appeals by revenue authorities challenging a single bench order that had followed the Gujarat HC&#039;s decision in Mohit Minerals. The case concerned taxation on ocean freight under IGST Act for goods transported from outside India to Indian customs stations. The SC had previously affirmed the Gujarat HC&#039;s ruling that no tax is chargeable on ocean freight services from non-taxable territories to India, establishing that a tax on service already included in a composite supply of goods cannot be imposed. The court found no grounds to interfere with the single bench&#039;s order which had declared the impugned notification unconstitutional.</description>
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