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    <title>1983 (1) TMI 234 - ALLAHABAD HIGH COURT</title>
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    <description>A recognition certificate under section 4-B entitles the assessee to concessional tax on the net purchases covered by that certificate, including oil-seeds purchased within the eligible turnover. An alleged breach of the recognition certificate does not, by itself, extinguish that statutory benefit; any such breach must be dealt with through separate action under the relevant law. The concessional rate therefore continues to apply to the purchases covered by the certificate, and relief was granted to that extent with consequential fresh orders.</description>
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      <title>1983 (1) TMI 234 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=153713</link>
      <description>A recognition certificate under section 4-B entitles the assessee to concessional tax on the net purchases covered by that certificate, including oil-seeds purchased within the eligible turnover. An alleged breach of the recognition certificate does not, by itself, extinguish that statutory benefit; any such breach must be dealt with through separate action under the relevant law. The concessional rate therefore continues to apply to the purchases covered by the certificate, and relief was granted to that extent with consequential fresh orders.</description>
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      <pubDate>Tue, 04 Jan 1983 00:00:00 +0530</pubDate>
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