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    <title>1962 (11) TMI 42 - MADRAS HIGH COURT</title>
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    <description>A pending appeal on a turnover item is not rendered ineffective merely because the assessing authority later exercises suo motu revision on other parts of the assessment. Where the revisional order does not actually adjudicate the disputed canteen turnover, the original appellate challenge remains available and the assessment cannot be treated as finally concluded on that item. The settled position applied was that canteen sales of this nature did not form taxable turnover, so the disputed canteen turnover was directed to be excluded from assessment and the assessee&#039;s challenge succeeded.</description>
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    <pubDate>Mon, 26 Nov 1962 00:00:00 +0530</pubDate>
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      <title>1962 (11) TMI 42 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=128940</link>
      <description>A pending appeal on a turnover item is not rendered ineffective merely because the assessing authority later exercises suo motu revision on other parts of the assessment. Where the revisional order does not actually adjudicate the disputed canteen turnover, the original appellate challenge remains available and the assessment cannot be treated as finally concluded on that item. The settled position applied was that canteen sales of this nature did not form taxable turnover, so the disputed canteen turnover was directed to be excluded from assessment and the assessee&#039;s challenge succeeded.</description>
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      <pubDate>Mon, 26 Nov 1962 00:00:00 +0530</pubDate>
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