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    <title>1986 (10) TMI 322 - KERALA HIGH COURT</title>
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    <description>The High Court upheld the decisions of the Appellate Tribunal in tax revision cases concerning the taxability of turnover relating to trees of spontaneous growth and sale proceeds of old scrap and discarded machineries. The Court agreed with the Tribunal&#039;s findings that the turnover from trees of spontaneous growth and sale of discarded materials cannot be taxed without sufficient evidence and proper enquiry. Consequently, the tax revision cases were dismissed, affirming the Tribunal&#039;s decisions as valid and justified in law.</description>
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    <pubDate>Fri, 10 Oct 1986 00:00:00 +0530</pubDate>
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      <title>1986 (10) TMI 322 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=157916</link>
      <description>The High Court upheld the decisions of the Appellate Tribunal in tax revision cases concerning the taxability of turnover relating to trees of spontaneous growth and sale proceeds of old scrap and discarded machineries. The Court agreed with the Tribunal&#039;s findings that the turnover from trees of spontaneous growth and sale of discarded materials cannot be taxed without sufficient evidence and proper enquiry. Consequently, the tax revision cases were dismissed, affirming the Tribunal&#039;s decisions as valid and justified in law.</description>
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      <pubDate>Fri, 10 Oct 1986 00:00:00 +0530</pubDate>
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