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    <title>1984 (12) TMI 274 - CALCUTTA HIGH COURT</title>
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    <description>Interim protection against turnover-tax assessment was modified because the Court found that, in revenue matters, a prima facie case alone could not outweigh the balance of convenience in favour of safeguarding public fiscal interests. The Court declined to decide the substantive validity of the turnover-tax challenge at the interlocutory stage, but accepted that the Revenue required protection pending final adjudication. It therefore directed partial cash deposit and security by bank guarantee, while leaving the writ petitioners&#039; substantive rights and challenge to be decided in the pending writ proceedings.</description>
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    <pubDate>Fri, 21 Dec 1984 00:00:00 +0530</pubDate>
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      <title>1984 (12) TMI 274 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=154281</link>
      <description>Interim protection against turnover-tax assessment was modified because the Court found that, in revenue matters, a prima facie case alone could not outweigh the balance of convenience in favour of safeguarding public fiscal interests. The Court declined to decide the substantive validity of the turnover-tax challenge at the interlocutory stage, but accepted that the Revenue required protection pending final adjudication. It therefore directed partial cash deposit and security by bank guarantee, while leaving the writ petitioners&#039; substantive rights and challenge to be decided in the pending writ proceedings.</description>
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      <pubDate>Fri, 21 Dec 1984 00:00:00 +0530</pubDate>
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