Case Law Details
Case Name : Anmol Industries Limited Vs West Bengal Authority for Advance Ruling (Calcutta High Court)
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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Anmol Industries Limited Vs West Bengal Authority for Advance Ruling (Calcutta High Court)
Under the provisions of the Central Goods and Services Tax Act, 2017, (for brevity, “the Act”), in Section 95(c) the term applicant” has been defined to mean any person registered or desirous of obtaining registration under the Act.
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