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    <title>2011 (3) TMI 1329 - DELHI HIGH COURT</title>
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    <description>A writ challenge to reassessment and an appellate order under the Delhi Sales Tax Act was dismissed as infructuous and for want of representation, because the petitioner firm appeared to have been dissolved and the statute had since been repealed and replaced by the DVAT Act. In that setting, the High Court found that continuation of the petition would be futile. The referred question on whether electrodes and similar inputs qualify as raw material consumed in manufacture was not decided in these proceedings, and the earlier precedent was not reconsidered here.</description>
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    <pubDate>Wed, 30 Mar 2011 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=209602</link>
      <description>A writ challenge to reassessment and an appellate order under the Delhi Sales Tax Act was dismissed as infructuous and for want of representation, because the petitioner firm appeared to have been dissolved and the statute had since been repealed and replaced by the DVAT Act. In that setting, the High Court found that continuation of the petition would be futile. The referred question on whether electrodes and similar inputs qualify as raw material consumed in manufacture was not decided in these proceedings, and the earlier precedent was not reconsidered here.</description>
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      <pubDate>Wed, 30 Mar 2011 00:00:00 +0530</pubDate>
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