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    High Court Rules Industries Established Pre-July 2000 Aren't Eligible for SIPI Act 2000 Benefits Under 1996 Policy.
    Sales Tax Not Applicable: Printed Materials Not Classified as Deemed Sale for Turnover Assessment Purposes.
    High Court Rules Labels Lack Commercial Value, Exempt from Sales Tax Due to Work and Labor Nature.
    High Court Rules Dyeing Process as Sale of Goods for Sales Tax, Overturns Tribunal Decision.
    Court Rules Reallocation Endorsement Does Not Qualify Sale as Interstate for Tax Purposes u/s 3(a.
    Court Rules Procuring Orders Doesn't Make One a Purchaser in Inter-State Diesel Generator Sales Case.
    Gujarat High Court rules Section 38(2) VAT Act includes provisional assessment in refunds, impacting interest calculations.
    Goods in transit cannot be seized just for missing a Transit Declaration Form; it creates a rebuttable presumption.
    Forty-sixth Amendment: Court Questions Impact on Doctrine of Mutuality in VAT and Sales Tax Cases.
    Court Rules Tax Demand Unjustified: No Evidence of Involvement in Central Sales, Best Judgment Assessment Not Needed.
    Trademark Use Transfer Subject to Sales Tax as Intangible Goods Under Legal Review.
    High Court Rules Business Unit Sale Price Should Not Count Towards Turnover According to Agreement Terms.
    High Court Rules Tamil Nadu Sales Tax Not Applicable to Ship Sales of Specific Goods Outside State Jurisdiction.
    High Court Rules: Notices Returned with Endorsements Like "Refused" or "House Locked" Are Presumed Served.
    Old Arms Purchasers Not Manufacturers u/s 2(ee), Affecting Sales Tax Liability.
    High Court Rules Tax Exemption Valid u/s 4-A UPTT Act, Loan Application Doesn't Affect Eligibility.
    Trade Tax Exemption on Rice Sales: 2004 Notification Applies Only Prospectively, Not Retrospectively.
    State Governments Can Tax Goods Transferred in Work Contracts, Including Dyes and Chemicals, Under VAT and Sales Tax Rules.
    Assessee Must Justify Non-Production of Books During Survey to Avoid Negative Inference.
    High Court Rules Unsealed 20-Liter Water Jars Not Subject to Sales Tax; Must Be Sealed to Qualify.
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