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    <description>Statutory functions performed by a university and fees collected for performing those functions constitute a taxable supply of services under the CGST framework; the petitioner produced no material to distinguish prior High Court decisions which answered the question against the petitioner, and therefore binding precedent governed the outcome, resulting in dismissal of the petition and leaving authorities free to proceed in accordance with law. The decision was rendered by the Madras HC and rests on adherence to existing rulings rather than fresh factual or legal distinction.</description>
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      <description>Statutory functions performed by a university and fees collected for performing those functions constitute a taxable supply of services under the CGST framework; the petitioner produced no material to distinguish prior High Court decisions which answered the question against the petitioner, and therefore binding precedent governed the outcome, resulting in dismissal of the petition and leaving authorities free to proceed in accordance with law. The decision was rendered by the Madras HC and rests on adherence to existing rulings rather than fresh factual or legal distinction.</description>
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