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    <title>2001 (2) TMI 987 - KERALA HIGH COURT</title>
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    <description>The Tribunal upheld the assessing authority&#039;s decisions to reject accounts and add to the purchase turnover of various items for a bar attached hotel. The court ruled in favor of the assessee regarding tax liability on Indian-made foreign liquor sales, requiring evidence of unaccounted purchases to sustain additions. The exemption claim for chicken purchase turnover was denied as the exemption applied to meat, not cooked food. The court modified the order to delete the addition for foreign liquor and upheld other aspects, disposing of the case accordingly.</description>
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    <pubDate>Mon, 26 Feb 2001 00:00:00 +0530</pubDate>
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      <title>2001 (2) TMI 987 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=160423</link>
      <description>The Tribunal upheld the assessing authority&#039;s decisions to reject accounts and add to the purchase turnover of various items for a bar attached hotel. The court ruled in favor of the assessee regarding tax liability on Indian-made foreign liquor sales, requiring evidence of unaccounted purchases to sustain additions. The exemption claim for chicken purchase turnover was denied as the exemption applied to meat, not cooked food. The court modified the order to delete the addition for foreign liquor and upheld other aspects, disposing of the case accordingly.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Mon, 26 Feb 2001 00:00:00 +0530</pubDate>
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