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    <description>The Bombay High Court considered whether a State authority had jurisdiction to levy tax on the export of services and whether the dispute raised the respective competence of State and Central authorities under the GST framework. The Court did not decide the jurisdictional question at this stage and instead directed the respondents to file reply affidavits, listing the petitions for further hearing. No final adjudication on the levy or on inter-governmental competence was made.</description>
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