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    <description>An AAAR disposed of an appeal concerning GST exemption for dredging and desilting services without expressing any view on the merits, because the same transaction had already been considered in separate statutory proceedings. The substantive exemption question was left open for determination in accordance with law, and the authority declined to record findings on that issue.</description>
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      <description>An AAAR disposed of an appeal concerning GST exemption for dredging and desilting services without expressing any view on the merits, because the same transaction had already been considered in separate statutory proceedings. The substantive exemption question was left open for determination in accordance with law, and the authority declined to record findings on that issue.</description>
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