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    <title>2014 (2) TMI 52 - MADRAS HIGH COURT</title>
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    <description>The Court upheld the decision of the Sales Tax Appellate Tribunal, dismissing the revision petition by the assessee. The Tribunal&#039;s restriction of relief granted to the assessee based on the approximate value of goods transferred to another company without consideration was deemed appropriate. The Court found discrepancies in documentation and lack of evidence supporting full return of imported items, affirming the Tribunal&#039;s decision.</description>
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      <description>The Court upheld the decision of the Sales Tax Appellate Tribunal, dismissing the revision petition by the assessee. The Tribunal&#039;s restriction of relief granted to the assessee based on the approximate value of goods transferred to another company without consideration was deemed appropriate. The Court found discrepancies in documentation and lack of evidence supporting full return of imported items, affirming the Tribunal&#039;s decision.</description>
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