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    <title>1997 (1) TMI 486 - KERALA HIGH COURT</title>
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    <description>Where a sales tax exemption application was pending before the competent authority and the eligibility certificate could not be produced for reasons beyond the petitioner&#039;s control, the appellate proceedings were kept in abeyance to avoid prejudice from a possible later grant of exemption. The authority was directed to decide the exemption application within one month, and the demand notices were stayed until that decision, with the appeals remaining stayed in the meantime.</description>
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    <pubDate>Mon, 20 Jan 1997 00:00:00 +0530</pubDate>
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      <title>1997 (1) TMI 486 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=158681</link>
      <description>Where a sales tax exemption application was pending before the competent authority and the eligibility certificate could not be produced for reasons beyond the petitioner&#039;s control, the appellate proceedings were kept in abeyance to avoid prejudice from a possible later grant of exemption. The authority was directed to decide the exemption application within one month, and the demand notices were stayed until that decision, with the appeals remaining stayed in the meantime.</description>
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      <pubDate>Mon, 20 Jan 1997 00:00:00 +0530</pubDate>
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