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    <title>1968 (11) TMI 87 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the petitions filed by the Indian Insurance Companies&#039; Association Pool seeking prohibition against the assessment of sales tax on salvage sales made through an agency. The court noted that if the pool only sold salvage incidentally, it would not be considered a dealer under the Sales Tax Act. The court refrained from issuing a prohibition immediately, emphasizing the revenue authorities&#039; jurisdiction to examine the circumstances to determine sales tax liability. Cooperation between the pool and revenue authorities was encouraged to clarify the situation, with no order as to costs.</description>
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    <pubDate>Mon, 11 Nov 1968 00:00:00 +0530</pubDate>
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      <title>1968 (11) TMI 87 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=148448</link>
      <description>The court dismissed the petitions filed by the Indian Insurance Companies&#039; Association Pool seeking prohibition against the assessment of sales tax on salvage sales made through an agency. The court noted that if the pool only sold salvage incidentally, it would not be considered a dealer under the Sales Tax Act. The court refrained from issuing a prohibition immediately, emphasizing the revenue authorities&#039; jurisdiction to examine the circumstances to determine sales tax liability. Cooperation between the pool and revenue authorities was encouraged to clarify the situation, with no order as to costs.</description>
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      <pubDate>Mon, 11 Nov 1968 00:00:00 +0530</pubDate>
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