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    <title>2008 (10) TMI 618 - KARNATAKA HIGH COURT</title>
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    <description>The revisional tax order was set aside because the authority gave only a cryptic finding on whether the head office executed the contract works and whether there was any inter-State sale, without examining the documentary material placed by both sides. As the nature of the transaction and the place of execution could not be reliably determined on the existing record, the matter was remanded for fresh disposal in accordance with law. The authority was directed to consider the documents and afford both parties a proper opportunity before deciding the tax liability conclusively.</description>
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      <link>https://www.taxtmi.com/caselaws?id=164080</link>
      <description>The revisional tax order was set aside because the authority gave only a cryptic finding on whether the head office executed the contract works and whether there was any inter-State sale, without examining the documentary material placed by both sides. As the nature of the transaction and the place of execution could not be reliably determined on the existing record, the matter was remanded for fresh disposal in accordance with law. The authority was directed to consider the documents and afford both parties a proper opportunity before deciding the tax liability conclusively.</description>
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      <pubDate>Mon, 13 Oct 2008 00:00:00 +0530</pubDate>
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