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    <title>2009 (10) TMI 861 - MADRAS HIGH COURT</title>
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    <description>The Madras High Court directed the taxpayer to use the statutory appellate remedy under section 52 of the Tamil Nadu Value Added Tax Act, 2006 and declined to decide the writ challenge on merits. It required the appeal to be filed within one week and left the assessment dispute to the appellate authority. On the classification and tax rate issue for printer, ink and toner cartridges, the court did not determine whether VAT at 12.5% was sustainable or whether the First Schedule rate applied; instead, it remitted the matter for fresh consideration, directing the appellate authority to take the earlier Principal Bench interim order into account and decide the remaining issues in accordance with law.</description>
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    <pubDate>Fri, 23 Oct 2009 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=164580</link>
      <description>The Madras High Court directed the taxpayer to use the statutory appellate remedy under section 52 of the Tamil Nadu Value Added Tax Act, 2006 and declined to decide the writ challenge on merits. It required the appeal to be filed within one week and left the assessment dispute to the appellate authority. On the classification and tax rate issue for printer, ink and toner cartridges, the court did not determine whether VAT at 12.5% was sustainable or whether the First Schedule rate applied; instead, it remitted the matter for fresh consideration, directing the appellate authority to take the earlier Principal Bench interim order into account and decide the remaining issues in accordance with law.</description>
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      <pubDate>Fri, 23 Oct 2009 00:00:00 +0530</pubDate>
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