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    <title>2008 (3) TMI 643 - BOMBAY HIGH COURT</title>
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    <description>A disputed assessment date turned on the Tribunal&#039;s factual finding that the order was passed on 31 March 1997, and the Court held that this was a possible view on the record; no substantial question of law arose from that determination. Interest under section 43A of the Bombay Sales Tax Act, 1959 was also held inapplicable for the relevant assessment period, as the provision came into force later and the claim was not pressed. The reference was therefore resolved by sustaining the Tribunal&#039;s date finding and rejecting the interest claim for the earlier period.</description>
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    <pubDate>Fri, 14 Mar 2008 00:00:00 +0530</pubDate>
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      <title>2008 (3) TMI 643 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=163208</link>
      <description>A disputed assessment date turned on the Tribunal&#039;s factual finding that the order was passed on 31 March 1997, and the Court held that this was a possible view on the record; no substantial question of law arose from that determination. Interest under section 43A of the Bombay Sales Tax Act, 1959 was also held inapplicable for the relevant assessment period, as the provision came into force later and the claim was not pressed. The reference was therefore resolved by sustaining the Tribunal&#039;s date finding and rejecting the interest claim for the earlier period.</description>
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      <pubDate>Fri, 14 Mar 2008 00:00:00 +0530</pubDate>
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