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    <title>2014 (3) TMI 608 - ALLAHABAD HIGH COURT</title>
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    <description>The court partially allowed the Revision, setting aside the Tribunal&#039;s decision on exempting inter-State sales of Rectified Spirit and Denatured Spirit from tax along with export duty, remanding the matter back to the Tribunal. The court ruled in favor of the Assessee regarding the inclusion of the export pass fee paid by the purchaser, stating it should not be considered part of the turnover of the Assessee, based on legal precedents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=245155</link>
      <description>The court partially allowed the Revision, setting aside the Tribunal&#039;s decision on exempting inter-State sales of Rectified Spirit and Denatured Spirit from tax along with export duty, remanding the matter back to the Tribunal. The court ruled in favor of the Assessee regarding the inclusion of the export pass fee paid by the purchaser, stating it should not be considered part of the turnover of the Assessee, based on legal precedents.</description>
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