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    <title>2012 (3) TMI 285 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=211510</link>
    <description>The Supreme Court criticized the High Court for determining sales as intra-state without assessing facts and directed the appellants to file returns for adjudication by the Assessing Authority. It emphasized that the High Court should not entertain writ petitions regarding the nature of sales for tax purposes and that such determinations should be made by the appropriate tax authorities. The Court directed the appellants to file returns for assessment within a month, to be adjudicated within two months, with authorities restrained from issuing further tax demands until completion, and clarified that deposited amounts should not be refunded. The appeals were disposed of with no costs awarded.</description>
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    <pubDate>Wed, 22 Feb 2012 00:00:00 +0530</pubDate>
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      <title>2012 (3) TMI 285 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=211510</link>
      <description>The Supreme Court criticized the High Court for determining sales as intra-state without assessing facts and directed the appellants to file returns for adjudication by the Assessing Authority. It emphasized that the High Court should not entertain writ petitions regarding the nature of sales for tax purposes and that such determinations should be made by the appropriate tax authorities. The Court directed the appellants to file returns for assessment within a month, to be adjudicated within two months, with authorities restrained from issuing further tax demands until completion, and clarified that deposited amounts should not be refunded. The appeals were disposed of with no costs awarded.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Wed, 22 Feb 2012 00:00:00 +0530</pubDate>
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