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    <title>1997 (9) TMI 594 - MADRAS HIGH COURT</title>
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    <description>The court denied the exemption claim for a turnover of Rs. 2,21,157 under the Central Sales Tax Act, 1956, due to lack of evidence for the second inter-State sales. However, it upheld the assessee&#039;s claim for local sales of Rs. 9,680 and rectification of defective &quot;C&quot; forms. The court also confirmed the deletion of the turnover of Rs. 9,680 under the Tamil Nadu General Sales Tax Act, 1959, from the CST Act assessment. Ultimately, the court allowed the former action and dismissed the latter action, with no order as to costs in both cases.</description>
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    <pubDate>Wed, 24 Sep 1997 00:00:00 +0530</pubDate>
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      <title>1997 (9) TMI 594 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=159875</link>
      <description>The court denied the exemption claim for a turnover of Rs. 2,21,157 under the Central Sales Tax Act, 1956, due to lack of evidence for the second inter-State sales. However, it upheld the assessee&#039;s claim for local sales of Rs. 9,680 and rectification of defective &quot;C&quot; forms. The court also confirmed the deletion of the turnover of Rs. 9,680 under the Tamil Nadu General Sales Tax Act, 1959, from the CST Act assessment. Ultimately, the court allowed the former action and dismissed the latter action, with no order as to costs in both cases.</description>
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      <pubDate>Wed, 24 Sep 1997 00:00:00 +0530</pubDate>
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