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    <title>2009 (12) TMI 891 - KARNATAKA HIGH COURT</title>
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    <description>The court ruled that cut chillies, spent chillies, and chilly seeds are forms of dry chillies and should be taxed at 4% under entry 61 of the old Schedule for the period April 1, 2005, to March 31, 2006. The appeal by the assessee was allowed, overturning the Advance Ruling Authority&#039;s decision that applied a 12.5% tax rate.</description>
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      <description>The court ruled that cut chillies, spent chillies, and chilly seeds are forms of dry chillies and should be taxed at 4% under entry 61 of the old Schedule for the period April 1, 2005, to March 31, 2006. The appeal by the assessee was allowed, overturning the Advance Ruling Authority&#039;s decision that applied a 12.5% tax rate.</description>
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