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    <title>2006 (1) TMI 586 - MADRAS HIGH COURT</title>
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    <description>The court upheld the levy of sales tax on imported textile fabrics, classifying them as &quot;declared goods&quot; subject to a maximum tax rate of four percent under the Central Sales Tax Act. The decision was supported by legal precedents, including interpretations of the Customs Tariff Act and Central Sales Tax Act, establishing the state&#039;s authority to impose sales tax on such goods. Previous court judgments on similar matters reinforced the ruling, dismissing the petitioner&#039;s challenge against the sales tax imposition.</description>
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    <pubDate>Thu, 05 Jan 2006 00:00:00 +0530</pubDate>
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      <title>2006 (1) TMI 586 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=163199</link>
      <description>The court upheld the levy of sales tax on imported textile fabrics, classifying them as &quot;declared goods&quot; subject to a maximum tax rate of four percent under the Central Sales Tax Act. The decision was supported by legal precedents, including interpretations of the Customs Tariff Act and Central Sales Tax Act, establishing the state&#039;s authority to impose sales tax on such goods. Previous court judgments on similar matters reinforced the ruling, dismissing the petitioner&#039;s challenge against the sales tax imposition.</description>
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      <pubDate>Thu, 05 Jan 2006 00:00:00 +0530</pubDate>
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