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    <title>2013 (2) TMI 513 - KERALA HIGH COURT</title>
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    <description>Revenue recovery for sales tax-related dues was challenged on the ground that no tax liability was outstanding, but departmental instructions showed that penalties had been levied for non-filing of returns and non-renewal of registration for different periods, and that the amount sought to be recovered represented the admitted dues. Because the factual premise of the writ challenge was incorrect, no ground was made out to interfere with the recovery action, and the recovery proceedings were upheld.</description>
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      <description>Revenue recovery for sales tax-related dues was challenged on the ground that no tax liability was outstanding, but departmental instructions showed that penalties had been levied for non-filing of returns and non-renewal of registration for different periods, and that the amount sought to be recovered represented the admitted dues. Because the factual premise of the writ challenge was incorrect, no ground was made out to interfere with the recovery action, and the recovery proceedings were upheld.</description>
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      <pubDate>Fri, 04 Jan 2013 00:00:00 +0530</pubDate>
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