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    <title>2014 (12) TMI 1024 - DELHI HIGH COURT</title>
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    <description>The Court held in favor of the appellants, ruling that the sale of used motor vehicles should not be included in the taxable turnover under Section 6(3) of the DVAT Act, 2004. As a result, the issue of the levy of penalty and interest by the Appellate Tribunal became irrelevant. The appeals were disposed of with no orders as to costs.</description>
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      <title>2014 (12) TMI 1024 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=254681</link>
      <description>The Court held in favor of the appellants, ruling that the sale of used motor vehicles should not be included in the taxable turnover under Section 6(3) of the DVAT Act, 2004. As a result, the issue of the levy of penalty and interest by the Appellate Tribunal became irrelevant. The appeals were disposed of with no orders as to costs.</description>
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