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    <title>1999 (11) TMI 463 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the Collector&#039;s decision denying the benefit of Notification No. 175/86 to the appellants, M/s. M.P. State Mining Corpn. Ltd., based on ownership by the State Government. The Tribunal remanded the matter for fresh adjudication, considering the appellants&#039; argument supported by decisions of the High Court and Tribunal recognizing entities like the appellants as State Government undertakings eligible for the exemption. The Tribunal emphasized the significance of these legal precedents and granted the appellants a personal hearing during the fresh adjudication process, ultimately ruling in favor of the appellants.</description>
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    <pubDate>Mon, 29 Nov 1999 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=94658</link>
      <description>The Tribunal set aside the Collector&#039;s decision denying the benefit of Notification No. 175/86 to the appellants, M/s. M.P. State Mining Corpn. Ltd., based on ownership by the State Government. The Tribunal remanded the matter for fresh adjudication, considering the appellants&#039; argument supported by decisions of the High Court and Tribunal recognizing entities like the appellants as State Government undertakings eligible for the exemption. The Tribunal emphasized the significance of these legal precedents and granted the appellants a personal hearing during the fresh adjudication process, ultimately ruling in favor of the appellants.</description>
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