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    <title>2014 (5) TMI 611 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the Tax Case (Revision) partly. The assessee was granted exemption under Section 5(3) for the sale of cement to NBCCL for export to Maldives without the requirement of Form H. The liability to pay purchase tax on Fly Ash from TNEB was upheld. However, the penalty on the disputed turnover related to the purchase tax on Fly Ash was not restored to maintain consistency with previous rulings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=247684</link>
      <description>The High Court allowed the Tax Case (Revision) partly. The assessee was granted exemption under Section 5(3) for the sale of cement to NBCCL for export to Maldives without the requirement of Form H. The liability to pay purchase tax on Fly Ash from TNEB was upheld. However, the penalty on the disputed turnover related to the purchase tax on Fly Ash was not restored to maintain consistency with previous rulings.</description>
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