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    <title>1975 (7) TMI 134 - MADRAS HIGH COURT</title>
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    <description>The court ruled in favor of the assessee, granting exemption for loading charges under the Central Sales Tax Act. It emphasized the importance of separately charging loading expenses and analyzing each bill individually to determine eligibility for exemption. The court set aside the Tribunal&#039;s orders and remitted the matter for a fresh examination by the assessing officer. The petitioner was awarded costs, and the counsel&#039;s fee was fixed at Rs. 250.</description>
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    <pubDate>Thu, 31 Jul 1975 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=150995</link>
      <description>The court ruled in favor of the assessee, granting exemption for loading charges under the Central Sales Tax Act. It emphasized the importance of separately charging loading expenses and analyzing each bill individually to determine eligibility for exemption. The court set aside the Tribunal&#039;s orders and remitted the matter for a fresh examination by the assessing officer. The petitioner was awarded costs, and the counsel&#039;s fee was fixed at Rs. 250.</description>
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      <pubDate>Thu, 31 Jul 1975 00:00:00 +0530</pubDate>
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