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    <title>2002 (8) TMI 806 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petition as the petitioner failed to establish a legal right to the claimed exemption under Section 8(2-A) of the CST Act. The court found that the exemption was conditional, not general, and did not apply to the petitioner&#039;s case. The petitioner&#039;s turnover did not meet the specified criteria for exemption, leading to the rejection of their claim by the authorities. Consequently, the court ruled against the petitioner, affirming the decision that the exemption was not applicable, and no costs were awarded.</description>
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    <pubDate>Tue, 06 Aug 2002 00:00:00 +0530</pubDate>
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      <title>2002 (8) TMI 806 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=158854</link>
      <description>The court dismissed the writ petition as the petitioner failed to establish a legal right to the claimed exemption under Section 8(2-A) of the CST Act. The court found that the exemption was conditional, not general, and did not apply to the petitioner&#039;s case. The petitioner&#039;s turnover did not meet the specified criteria for exemption, leading to the rejection of their claim by the authorities. Consequently, the court ruled against the petitioner, affirming the decision that the exemption was not applicable, and no costs were awarded.</description>
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      <pubDate>Tue, 06 Aug 2002 00:00:00 +0530</pubDate>
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