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2018 (10) TMI 1621

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....T on the value of the goods for the purposes of release of the goods. The submission of Sri Aloke Kumar, learned counsel for the petitioner is that on the aforesaid item GST @ 5% is chargeable and therefore the tax incidence comes to Rs. 28,000/- only. He further submits that E-way bill could not be down loaded but it was subsequently produced after down loading it on 24.10.2018 which is valid ....