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    <title>2014 (3) TMI 570 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court partially allowed the Revision, setting aside the Tribunal&#039;s judgment on the first issue regarding the exemption of inter-State sales of Rectified Spirit and Denatured Spirit. The Court ruled in favor of the Revenue based on a previous judgment. However, the Court decided in favor of the Assessee on the second issue, stating that the export pass fee paid by the purchaser should not be included in the taxable turnover of the Assessee. The matter was remanded for further action in accordance with the Court&#039;s rulings.</description>
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      <title>2014 (3) TMI 570 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=245117</link>
      <description>The High Court partially allowed the Revision, setting aside the Tribunal&#039;s judgment on the first issue regarding the exemption of inter-State sales of Rectified Spirit and Denatured Spirit. The Court ruled in favor of the Revenue based on a previous judgment. However, the Court decided in favor of the Assessee on the second issue, stating that the export pass fee paid by the purchaser should not be included in the taxable turnover of the Assessee. The matter was remanded for further action in accordance with the Court&#039;s rulings.</description>
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      <pubDate>Tue, 04 Mar 2014 00:00:00 +0530</pubDate>
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