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    <title>2000 (7) TMI 963 - PATNA HIGH COURT</title>
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    <description>An industrial policy that makes the Industries Department&#039;s determination final on exemption entitlement requires the taxing authority to act consistently with that decision. The text states that the prior departmental finding had already held the petitioner entitled to exemption on raw materials, yet the cancellation order ignored that binding determination and an earlier remand direction. On that basis, the order was quashed and the matter remitted for fresh consideration in accordance with the Industries Department&#039;s decision and the court&#039;s observations.</description>
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      <title>2000 (7) TMI 963 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=162458</link>
      <description>An industrial policy that makes the Industries Department&#039;s determination final on exemption entitlement requires the taxing authority to act consistently with that decision. The text states that the prior departmental finding had already held the petitioner entitled to exemption on raw materials, yet the cancellation order ignored that binding determination and an earlier remand direction. On that basis, the order was quashed and the matter remitted for fresh consideration in accordance with the Industries Department&#039;s decision and the court&#039;s observations.</description>
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      <pubDate>Mon, 10 Jul 2000 00:00:00 +0530</pubDate>
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