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Refund of GST - Scope of the contract terms - post GST era - Mere replacement of Sales Tax, Excise Duty,...

Refund of GST - Scope of the contract terms - post GST era - Mere replacement of Sales Tax, Excise Duty, VAT and other similar taxes by the GST regime does not change such parameters in any manner - Price escalation, being not provided for in the contract, cannot be read into the contract just because a new taxation regime has replaced the earlier one. - Petition dismissed - HC .....

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