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    <title>2004 (6) TMI 612 - KERALA HIGH COURT</title>
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    <description>The High Court set aside the Tribunal&#039;s order in a case concerning the determination of whether the commodity sold was bullion or gold jewellery for inter-State sales. The assessing authority concluded it was jewellery based on monthly returns and tax rate paid, while the appellate authority considered it bullion. The Tribunal&#039;s decision lacked clarity, leading to contradictory statements. Critiqued for the absence of a definitive conclusion, the High Court directed a fresh consideration to determine the commodity&#039;s categorization and the corresponding rate of Central sales tax.</description>
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    <pubDate>Wed, 09 Jun 2004 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=162332</link>
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      <pubDate>Wed, 09 Jun 2004 00:00:00 +0530</pubDate>
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