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Case Name : ARS Steels & Alloy International Pvt. Ltd. Vs State Tax Officer (Madras High Court)
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ARS Steels & Alloy International Pvt. Ltd. Vs State Tax Officer (Madras High Court)

GST Landmark Case Law: Hon. Madras HC – Section – 17(5)(h) of CGST Act – No Reversal of ITC in Respect of Loss of Inputs During a Manufacturing Process

The petitioners are engaged in the manufacture of MS

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