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    <title>1989 (1) TMI 345 - MADRAS HIGH COURT</title>
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    <description>Electro cardiograph was held to fall within entry 41-A of the Tamil Nadu General Sales Tax Act and not entry 41-C, because the controlling precedent on classification governed the item and made the revised assessment unsustainable. The Court also rejected the objection that writ relief should be denied for availability of alternate statutory remedies, holding that such remedies did not justify refusal of writ jurisdiction after the classification issue had been decided in favour of the assessee. The writ appeals were allowed, the dismissal of the writ petitions was set aside, and the assessment orders treating the item under entry 41-C were left without effect.</description>
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    <pubDate>Mon, 30 Jan 1989 00:00:00 +0530</pubDate>
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      <title>1989 (1) TMI 345 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=156120</link>
      <description>Electro cardiograph was held to fall within entry 41-A of the Tamil Nadu General Sales Tax Act and not entry 41-C, because the controlling precedent on classification governed the item and made the revised assessment unsustainable. The Court also rejected the objection that writ relief should be denied for availability of alternate statutory remedies, holding that such remedies did not justify refusal of writ jurisdiction after the classification issue had been decided in favour of the assessee. The writ appeals were allowed, the dismissal of the writ petitions was set aside, and the assessment orders treating the item under entry 41-C were left without effect.</description>
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      <pubDate>Mon, 30 Jan 1989 00:00:00 +0530</pubDate>
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