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2018 (12) TMI 1442

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Full Text of the Document

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....nsel for Respondent No.3.   P.C.: 1. This Petition under Article 226 of the Constitution of India challenges Notification No.4 of 2018-Central Tax (Rate) dated 25th January, 2018 and Notification No.4 of 2018-State Tax (Rate) dated 25th January, 2018. The basic grievance of the Petitioner is that the notifications seek to bring the tax an activity which would not amount to service or supply....