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    <title>2014 (8) TMI 48 - KARNATAKA HIGH COURT</title>
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    <description>Old newspapers were treated as goods for sales tax purposes, and the Court followed an earlier Division Bench ruling on that point. It held that a coordinate Bench decision must be applied unless overruled by a larger Bench or displaced by a contrary view, and declined to depart from the settled position. On that basis, the issue was answered against the assessee and in favour of the Revenue under the Karnataka Sales Tax Act and the Central Sales Tax Act. The Tribunal&#039;s contrary view was set aside, and the lower authority&#039;s finding was restored.</description>
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    <pubDate>Thu, 30 May 2013 00:00:00 +0530</pubDate>
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      <description>Old newspapers were treated as goods for sales tax purposes, and the Court followed an earlier Division Bench ruling on that point. It held that a coordinate Bench decision must be applied unless overruled by a larger Bench or displaced by a contrary view, and declined to depart from the settled position. On that basis, the issue was answered against the assessee and in favour of the Revenue under the Karnataka Sales Tax Act and the Central Sales Tax Act. The Tribunal&#039;s contrary view was set aside, and the lower authority&#039;s finding was restored.</description>
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      <pubDate>Thu, 30 May 2013 00:00:00 +0530</pubDate>
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