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    <title>1953 (2) TMI 36 - TRAVANCORE AND COCHIN HIGH COURT</title>
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    <description>The court quashed Sales Tax Assessment Proceedings regarding sales tax on exports outside India. The prohibition was limited to the specific tax amount mentioned in the demand notice, smaller than the void assessment. The court allowed the petition, prohibited the recovery of the tax amount, and allocated costs to the petitioner due to the necessity of proceedings arising from the sales tax levy on exports. The judgment granted relief in line with the Supreme Court ruling, with costs fixed at Rs. 25 to be borne by the petitioner.</description>
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      <description>The court quashed Sales Tax Assessment Proceedings regarding sales tax on exports outside India. The prohibition was limited to the specific tax amount mentioned in the demand notice, smaller than the void assessment. The court allowed the petition, prohibited the recovery of the tax amount, and allocated costs to the petitioner due to the necessity of proceedings arising from the sales tax levy on exports. The judgment granted relief in line with the Supreme Court ruling, with costs fixed at Rs. 25 to be borne by the petitioner.</description>
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      <pubDate>Tue, 03 Feb 1953 00:00:00 +0530</pubDate>
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