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    <title>1984 (3) TMI 362 - MADHYA PRADESH HIGH COURT</title>
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    <description>Charcoal turnover for the period 1 April 1959 to 14 August 1962 was held not liable to tax because deduction was not allowable under the relevant exemption clauses, and the Tribunal&#039;s view excluding the turnover from assessment was upheld. The Court did not examine the additional submission based on the later amendment relating to charcoal, since the reference was disposed of on the shorter point before it. The operative result was that the Tribunal was justified in treating the charcoal turnover as not taxable for the relevant period.</description>
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    <pubDate>Wed, 28 Mar 1984 00:00:00 +0530</pubDate>
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      <title>1984 (3) TMI 362 - MADHYA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=154306</link>
      <description>Charcoal turnover for the period 1 April 1959 to 14 August 1962 was held not liable to tax because deduction was not allowable under the relevant exemption clauses, and the Tribunal&#039;s view excluding the turnover from assessment was upheld. The Court did not examine the additional submission based on the later amendment relating to charcoal, since the reference was disposed of on the shorter point before it. The operative result was that the Tribunal was justified in treating the charcoal turnover as not taxable for the relevant period.</description>
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      <pubDate>Wed, 28 Mar 1984 00:00:00 +0530</pubDate>
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