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    <title>1986 (5) TMI 260 - DELHI HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=155001</link>
    <description>A court may issue an ancillary interlocutory direction to deliver ST-1 forms where that relief is procedural and necessary to preserve the practical benefit of a claimed sales tax deduction, even though it does not determine substantive liability. The order was upheld because it enabled the relevant turnover to be deducted within the time allowed by the taxing authorities and avoided prejudice in the suit, while leaving open whether the transaction fell under local sales tax law or the Central Sales Tax Act. The underlying fiscal regime was not adjudicated and was reserved for the taxing authority.</description>
    <language>en-us</language>
    <pubDate>Thu, 01 May 1986 00:00:00 +0530</pubDate>
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      <title>1986 (5) TMI 260 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=155001</link>
      <description>A court may issue an ancillary interlocutory direction to deliver ST-1 forms where that relief is procedural and necessary to preserve the practical benefit of a claimed sales tax deduction, even though it does not determine substantive liability. The order was upheld because it enabled the relevant turnover to be deducted within the time allowed by the taxing authorities and avoided prejudice in the suit, while leaving open whether the transaction fell under local sales tax law or the Central Sales Tax Act. The underlying fiscal regime was not adjudicated and was reserved for the taxing authority.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Thu, 01 May 1986 00:00:00 +0530</pubDate>
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