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    <title>2003 (9) TMI 758 - KERALA HIGH COURT</title>
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    <description>The High Court set aside the Tribunal&#039;s decision in a tax case involving the exclusion of prawn purchase turnover from tax under section 5(1) of the CST Act. The Court found that the Tribunal failed to consider relevant legal principles established by the Supreme Court, directing the assessing authority to reevaluate the claim for exemption under section 5(3) within three months, taking into account additional Supreme Court decisions provided by the assessee.</description>
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      <description>The High Court set aside the Tribunal&#039;s decision in a tax case involving the exclusion of prawn purchase turnover from tax under section 5(1) of the CST Act. The Court found that the Tribunal failed to consider relevant legal principles established by the Supreme Court, directing the assessing authority to reevaluate the claim for exemption under section 5(3) within three months, taking into account additional Supreme Court decisions provided by the assessee.</description>
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      <pubDate>Thu, 04 Sep 2003 00:00:00 +0530</pubDate>
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