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    <title>2013 (6) TMI 260 - ALLAHABAD HIGH COURT</title>
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    <description>Writ interference against sanction for reassessment was declined because the taxing authority had proceeded on the then-prevailing understanding of the Supreme Court ruling and had not yet examined the impact of later binding precedent. The dispute over whether wire rods and wires are the same commodity, and whether the earlier view on exemption for inter-State sales of steel wire still held good, was treated as a for the reassessment authority to consider first. As no clear ground for writ relief was shown, the writ petitions were dismissed and the reassessment proceedings were allowed to continue.</description>
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      <title>2013 (6) TMI 260 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=234435</link>
      <description>Writ interference against sanction for reassessment was declined because the taxing authority had proceeded on the then-prevailing understanding of the Supreme Court ruling and had not yet examined the impact of later binding precedent. The dispute over whether wire rods and wires are the same commodity, and whether the earlier view on exemption for inter-State sales of steel wire still held good, was treated as a for the reassessment authority to consider first. As no clear ground for writ relief was shown, the writ petitions were dismissed and the reassessment proceedings were allowed to continue.</description>
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      <pubDate>Tue, 18 Jan 2011 00:00:00 +0530</pubDate>
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