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of <h1>Gujarat HC upholds Tribunal decision on Tax Appeals citing factual issues</h1> <h3>Commissioner Versus A. Kumar Industries</h3> Commissioner Versus A. Kumar Industries - 2012 (281) E.L.T. A19 (Guj.) The Gujarat High Court dismissed Tax Appeals due to factual nature of issues, low tax effect, and lack of evidence for clandestine removal of goods by the assessee. The Tribunal's conclusion was upheld as it considered the documents produced by the assessee in their defense.
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