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    <title>2014 (2) TMI 151 - MADRAS HIGH COURT</title>
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    <description>Packing charges collected on cement sales governed by the Cement Control Order were held not deductible from taxable turnover where they formed part of the sale price, so the assessee&#039;s exclusion claim failed. The revisional authority was also entitled to confine revision to the specified turnover of Rs. 1,43,63,569, because the prior assessment and revision proceedings were limited to that turnover alone. The reassessment restored in revision was therefore upheld and the appeal was dismissed.</description>
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      <description>Packing charges collected on cement sales governed by the Cement Control Order were held not deductible from taxable turnover where they formed part of the sale price, so the assessee&#039;s exclusion claim failed. The revisional authority was also entitled to confine revision to the specified turnover of Rs. 1,43,63,569, because the prior assessment and revision proceedings were limited to that turnover alone. The reassessment restored in revision was therefore upheld and the appeal was dismissed.</description>
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