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    <title>2012 (3) TMI 409 - JHARKHAND HIGH COURT</title>
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    <description>The court upheld the levy of sales tax on the total consideration in hire-purchase agreements, including interest and service charges. However, insurance charges collected from the buyer were ruled to be excluded from the sale price for tax purposes. The court dismissed the writ petitions challenging the tax levy but directed the department to proceed accordingly with the exclusion of insurance charges.</description>
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      <description>The court upheld the levy of sales tax on the total consideration in hire-purchase agreements, including interest and service charges. However, insurance charges collected from the buyer were ruled to be excluded from the sale price for tax purposes. The court dismissed the writ petitions challenging the tax levy but directed the department to proceed accordingly with the exclusion of insurance charges.</description>
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