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    <title>1996 (8) TMI 491 - PATNA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=158951</link>
    <description>The Court allowed the writ petition, directing the Joint Commissioner to reconsider the reimbursement claim for sales tax paid on steel wire/wire rod. It was held that wire rods and iron and steel wires should be treated as the same taxable item, based on legal provisions and precedents. The Court rejected the limitation objection and emphasized the interconnected nature of wires and rods as one taxable commodity. The decision underscored the entitlement to statutory interests and the need for alignment in treating wire rods and wires for tax purposes under the Central Sales Tax Act, 1956.</description>
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    <pubDate>Fri, 23 Aug 1996 00:00:00 +0530</pubDate>
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      <title>1996 (8) TMI 491 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=158951</link>
      <description>The Court allowed the writ petition, directing the Joint Commissioner to reconsider the reimbursement claim for sales tax paid on steel wire/wire rod. It was held that wire rods and iron and steel wires should be treated as the same taxable item, based on legal provisions and precedents. The Court rejected the limitation objection and emphasized the interconnected nature of wires and rods as one taxable commodity. The decision underscored the entitlement to statutory interests and the need for alignment in treating wire rods and wires for tax purposes under the Central Sales Tax Act, 1956.</description>
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      <pubDate>Fri, 23 Aug 1996 00:00:00 +0530</pubDate>
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