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2018 (10) TMI 304

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..... HIL Renukoot situated in Lohardaga (Jharkhand) and Samari (Chhattisgarh) on continuous basis. Supply of Bauxite from captive mines to HIL Renukoot are made on day to day basis via Road and Road cum-Rail made. HIL Renukoot is receiving average 1,80,000 MT of Bauxite from said mines every month. Bauxite from said mines are dispatched to HIL Renukoot factory via two mode- A. Directly via Road From .....

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..... nd attract minor mistake while making GRN for said receipts on each invoices. It also create mismatch of invoices in GSTR-2 of HIL Renukoot and GSTR-1 of Mines division. Prior to GST regime, we had practice to receive single invoice for the entire month, and daily challan accompanied with each truck. Bauxite is the main Raw material for Aluminium production. 2. Definitions. - In this Act, unles .....

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..... s are delivered or made available, or to whom possession or use of the goods is given or made available; and (c)  where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf .....

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