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    Purchase Tax Recovery Limited by Five-Year Period: Legal Action or Orders Cease After Expiry, Rights Vested.
    Bihar Legislature Cannot Levy VAT on MRP; Discounts Must Be Considered Under Legislative Limitations.
    High Court Rules State Cannot Impose Additional Cess on Weddings in Luxury Hotels and Large Auditoriums.
    Exemption from Sales Tax Restored for New Industries in Assam; No Fraud Found in Certificate Acquisition.
    Sales Tax Penalty: Dealer's Past Conduct Influences Decision on Late Payment Penalties.
    Debate on VAT Rate for Margarine: Determining if 4% or 12.5% Applies, Excluding Liquid Forms, Under HSN Code 1517.
    Amendment Shortens Reassessment Limitation from 8 to 6 Years Under UPTT, Affects Validity Regardless of Year.
    State Can Legally Impose Entertainment Tax on DTH Broadcasting Services, Constitutional Validity Upheld by Court.
    High Court Declares VAT on Software Services Unconstitutional; Implementation, Customization, Support Services Exempt from Tax.
    High Court Criticizes Tribunal's Hyper-Technical Dismissal of Restoration Application Filed by Incompetent Partner.
    Case Remanded for Reconsideration as Input Tax Credit Claims Based on Alleged False Invoices Lacked Initial Hearing Opportunity.
    Court Rules E-Transit Passes Unnecessary for Transport with KK Forms, Bill of Entry, and Sale Bill in Tamil Nadu.
    High Court Criticizes DVAT Default Orders for Incorrect Fourth Quarter Date in 2015-16 Tax Returns.
    Higher Tax Rate Due to Turnover Increase Sparks Natural Justice Violation Concerns; Department's Procedural Lapses Under Scrutiny.
    Roadside Check Officers Can't Determine Item Nature or Tax Rate u/s 51 of the Act.
    Unified Policy Enforcement: Departments Must Implement Singular Policy; Excise Delays Don't Affect Eligible Concessions.
    High Court rules lack of Official Gazette publication does not impact effectiveness of already operational notifications.
    Supreme Court: Sun-Dried and Fire-Burnt Bricks are Distinct but Taxed Alike Under Entry 32 of Schedule I & VII.
    High Court rules penalty u/s 37(6) of Haryana General Sales Tax Act unjustified for technical defect, no tax evasion.
    High Court Affirms Tax Exemption Validity Despite Non-Submission of C-Form; Exemption Cannot Be Revoked Once Granted.
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