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    <title>1976 (9) TMI 60 - ITAT DELHI</title>
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    <description>Subordinate sales tax authorities were required to follow a revisional order of the highest quasi-judicial authority under the Act so long as it remained operative and had not been set aside by a superior court, even if a writ challenge was pending. On the exemption issue, cinder and cinder ash were construed in their ordinary commercial sense and were not treated as coal, coke, or other derivatives. The resulting tax treatment at the general rate was therefore upheld, and the assessment sustained.</description>
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    <pubDate>Wed, 29 Sep 1976 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=62643</link>
      <description>Subordinate sales tax authorities were required to follow a revisional order of the highest quasi-judicial authority under the Act so long as it remained operative and had not been set aside by a superior court, even if a writ challenge was pending. On the exemption issue, cinder and cinder ash were construed in their ordinary commercial sense and were not treated as coal, coke, or other derivatives. The resulting tax treatment at the general rate was therefore upheld, and the assessment sustained.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Wed, 29 Sep 1976 00:00:00 +0530</pubDate>
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