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    <title>2005 (11) TMI 445 - RAJASTHAN HIGH COURT</title>
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    <description>Goods exempted by a valid notification issued under the Act remain &quot;exempted goods&quot; within section 2(18) even when the exemption is conditional, provided the statutory conditions are satisfied. The notified stainless steel flats, ingots and billets therefore fell within the exemption framework, and the turnover relating to those goods was excluded from turnover tax under section 13-A(2)(i). The issue was decided against the assessee.</description>
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      <description>Goods exempted by a valid notification issued under the Act remain &quot;exempted goods&quot; within section 2(18) even when the exemption is conditional, provided the statutory conditions are satisfied. The notified stainless steel flats, ingots and billets therefore fell within the exemption framework, and the turnover relating to those goods was excluded from turnover tax under section 13-A(2)(i). The issue was decided against the assessee.</description>
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