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YASHWANT VARMA, J. TABLE OF CONTENTS PRELUDE .............................................................................................. 3 FACTUAL NARRATIVE .................................................................... 5 CONSTITUTIONAL AMENDMENT: LEGISLATIVE OBJECTIVES........................................................................................ 7 CGST, IGST, CUSTOMS ACT, AND CTA: AN OVERVIEW ..... 27 SCHEME OF THE IMPUGNED NOTIFICATIONS .................... 58 RIVAL SUBMISSIONS...................................................................... 68 Signature Not Veri fied W.P.(C) 934/2023 & connected matters Page 2 of 184 Digitally Signed THE INTERSTATE LEVY ON SUPPLY OF GOODS, SERVICES OR BOTH .......................................................................................... 108 SECTION 5 AND ITS PROVISO ................................................... 141 THE ARGUMENT ON ASPECT THEORY ................................. 152 DISCERNING THE INTENT OF AN „EXPLANATION‟ ........... 153 ORDERS OF THE COMMISSIONER OF CUSTOMS (APPEALS) ........................................................................................ 171 SUMMATION .....