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August 3, 2023 1:46 PM

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In the pre-GST era of excise duty, industrial units Jammu & Kashmir, Himachal Pradesh, Uttarakhand, Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura enjoyed a tax holiday. Sources said in view of the Supreme Court j...

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