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    <description>Cotton seed oil cake supplied as cattle feed was treated as exempt under the GST exemption notification because the product&#039;s end use as cattle feed was undisputed, and the purchaser&#039;s later use could not determine the tax treatment of the supply. Following the coordinate bench ruling on the same issue, the demand was unsustainable and the GST already paid and appropriated against that demand had to be refunded.</description>
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