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    <title>2006 (2) TMI 604 - MADHYA PRADESH HIGH COURT</title>
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    <description>The court dismissed the petition seeking a refund of sales tax on coal ash, ruling that coal ash is a separate taxable commodity from coal, based on the Full Bench decision in Hukumchand Mills Ltd. v. Commissioner of Sales Tax, M.P. [1988] 71 STC 101 (MP). The court held that the respondent was entitled to recover tax from the buyer of coal ash, upholding the tax collection as part of the sale price in compliance with legislative enactments and circulars issued by the Sales Tax Commissioner. The petition was dismissed with no costs awarded.</description>
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    <pubDate>Thu, 16 Feb 2006 00:00:00 +0530</pubDate>
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      <title>2006 (2) TMI 604 - MADHYA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=162105</link>
      <description>The court dismissed the petition seeking a refund of sales tax on coal ash, ruling that coal ash is a separate taxable commodity from coal, based on the Full Bench decision in Hukumchand Mills Ltd. v. Commissioner of Sales Tax, M.P. [1988] 71 STC 101 (MP). The court held that the respondent was entitled to recover tax from the buyer of coal ash, upholding the tax collection as part of the sale price in compliance with legislative enactments and circulars issued by the Sales Tax Commissioner. The petition was dismissed with no costs awarded.</description>
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      <pubDate>Thu, 16 Feb 2006 00:00:00 +0530</pubDate>
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