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    <title>2005 (7) TMI 621 - MADRAS HIGH COURT</title>
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    <description>The court allowed the writ petition, ruling that the petitioner was not obligated to pay sales tax, demurrage charges, or penal interest. The court emphasized that the petitioner&#039;s entitlement to exemption under section 5(3) of the Central Sales Tax Act would be determined by the taxation authorities based on the submitted documents. No costs were awarded in the case.</description>
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      <description>The court allowed the writ petition, ruling that the petitioner was not obligated to pay sales tax, demurrage charges, or penal interest. The court emphasized that the petitioner&#039;s entitlement to exemption under section 5(3) of the Central Sales Tax Act would be determined by the taxation authorities based on the submitted documents. No costs were awarded in the case.</description>
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