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    <title>1982 (8) TMI 211 - MADRAS HIGH COURT</title>
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    <description>The High Court ruled in favor of the State, allowing the Sales Tax Appellate Tribunal to entertain the enhancement petition regarding the taxation of local sales of M.S. rods. The Court held that the Tribunal has the authority to review the entire assessment, not just issues raised in the appeal, and can revise or order a fresh assessment if necessary. Consequently, the Tribunal&#039;s decision to reject the State&#039;s petition was set aside, and the Tribunal was directed to consider the petition on its merits, without awarding costs in the matter.</description>
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    <pubDate>Thu, 26 Aug 1982 00:00:00 +0530</pubDate>
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      <title>1982 (8) TMI 211 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=154088</link>
      <description>The High Court ruled in favor of the State, allowing the Sales Tax Appellate Tribunal to entertain the enhancement petition regarding the taxation of local sales of M.S. rods. The Court held that the Tribunal has the authority to review the entire assessment, not just issues raised in the appeal, and can revise or order a fresh assessment if necessary. Consequently, the Tribunal&#039;s decision to reject the State&#039;s petition was set aside, and the Tribunal was directed to consider the petition on its merits, without awarding costs in the matter.</description>
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      <pubDate>Thu, 26 Aug 1982 00:00:00 +0530</pubDate>
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