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    <title>2013 (6) TMI 199 - MADRAS HIGH COURT</title>
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    <description>Writ jurisdiction was held maintainable where the challenge went to the assessing authority&#039;s lack of jurisdiction, and an appeal was not treated as an effective bar. Turmeric powder and coriander powder were held to retain the substantial identity of turmeric and coriander, so they remained covered by the exemption. The substituted Entry 18 in the Fourth Schedule was treated as clarificatory and operative retrospectively from 1.1.2007. Escaped-assessment proceedings were held unsustainable because no original assessment order had been made, leaving the reopening without jurisdiction.</description>
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    <pubDate>Mon, 29 Apr 2013 00:00:00 +0530</pubDate>
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      <title>2013 (6) TMI 199 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=234374</link>
      <description>Writ jurisdiction was held maintainable where the challenge went to the assessing authority&#039;s lack of jurisdiction, and an appeal was not treated as an effective bar. Turmeric powder and coriander powder were held to retain the substantial identity of turmeric and coriander, so they remained covered by the exemption. The substituted Entry 18 in the Fourth Schedule was treated as clarificatory and operative retrospectively from 1.1.2007. Escaped-assessment proceedings were held unsustainable because no original assessment order had been made, leaving the reopening without jurisdiction.</description>
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      <pubDate>Mon, 29 Apr 2013 00:00:00 +0530</pubDate>
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