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    <title>1996 (10) TMI 469 - KERALA HIGH COURT</title>
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    <description>Revisional interference with an addition to taxable turnover made after rejection of accounts was confined to checking whether the estimating authority had acted reasonably, and the assessment on that aspect was sustained. Turnover tax, however, could not be levied on the sales tax component collected under section 5(2A) because that amount already formed part of turnover subjected to sales tax and could not be taxed again under the same statutory scheme. The revision therefore succeeded only on the turnover tax point, and the levy on tax collected was quashed while the remaining assessment was left undisturbed.</description>
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    <pubDate>Tue, 29 Oct 1996 00:00:00 +0530</pubDate>
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      <title>1996 (10) TMI 469 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=161222</link>
      <description>Revisional interference with an addition to taxable turnover made after rejection of accounts was confined to checking whether the estimating authority had acted reasonably, and the assessment on that aspect was sustained. Turnover tax, however, could not be levied on the sales tax component collected under section 5(2A) because that amount already formed part of turnover subjected to sales tax and could not be taxed again under the same statutory scheme. The revision therefore succeeded only on the turnover tax point, and the levy on tax collected was quashed while the remaining assessment was left undisturbed.</description>
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      <pubDate>Tue, 29 Oct 1996 00:00:00 +0530</pubDate>
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