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    <title>2008 (2) TMI 821 - ALLAHABAD HIGH COURT</title>
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    <description>Revisional interference was refused where the commodity classification had already been accepted on the material record in the dealer&#039;s favour and the remaining tax impact was only nominal. The dispute concerned whether the goods were exempt as cotton niwar or taxable as cotton tapes, but the appellate findings that most of the turnover fell within the exempt category were left undisturbed. The court treated the consistent earlier acceptance of the product as exempt and the absence of any compelling legal error as sufficient to decline revisional correction. The Tribunal&#039;s relief to the dealer therefore remained in force.</description>
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    <pubDate>Wed, 06 Feb 2008 00:00:00 +0530</pubDate>
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      <title>2008 (2) TMI 821 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=163018</link>
      <description>Revisional interference was refused where the commodity classification had already been accepted on the material record in the dealer&#039;s favour and the remaining tax impact was only nominal. The dispute concerned whether the goods were exempt as cotton niwar or taxable as cotton tapes, but the appellate findings that most of the turnover fell within the exempt category were left undisturbed. The court treated the consistent earlier acceptance of the product as exempt and the absence of any compelling legal error as sufficient to decline revisional correction. The Tribunal&#039;s relief to the dealer therefore remained in force.</description>
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