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    <title>2006 (8) TMI 537 - KERALA HIGH COURT</title>
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    <description>Writ jurisdiction remained available against penalty proceedings where the challenge raised a pure question of law and alleged action without jurisdiction, so the revisional remedy under the KGST Act did not bar the petition. Newspapers were excluded from the definition of &quot;goods&quot; under the State sales tax scheme, so form 18 could not be used to obtain concessional tax treatment for printing ink used in newspaper production. Misuse of the declaration supported penalty proceedings under section 45A, though the authority was directed to reconsider whether the quantum of penalty was justified on the facts.</description>
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    <pubDate>Wed, 02 Aug 2006 00:00:00 +0530</pubDate>
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