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    <title>2008 (12) TMI 690 - ORISSA HIGH COURT</title>
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    <description>A works contractor&#039;s entitlement to purchase goods on concessional forms was treated as settled by binding precedent, so the concession was upheld in favour of the dealer. Goods that had already suffered tax in a series of sales were excluded from taxable turnover, and the Court followed prior authority rejecting any fresh levy on the same transaction chain. The claim for deduction of the value of goods purchased on C forms was also accepted, with the conditions under the CST Rules treated as not requiring any adverse finding on the facts, leaving all referred questions in favour of the assessee.</description>
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    <pubDate>Wed, 17 Dec 2008 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=163858</link>
      <description>A works contractor&#039;s entitlement to purchase goods on concessional forms was treated as settled by binding precedent, so the concession was upheld in favour of the dealer. Goods that had already suffered tax in a series of sales were excluded from taxable turnover, and the Court followed prior authority rejecting any fresh levy on the same transaction chain. The claim for deduction of the value of goods purchased on C forms was also accepted, with the conditions under the CST Rules treated as not requiring any adverse finding on the facts, leaving all referred questions in favour of the assessee.</description>
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