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    <title>2013 (12) TMI 1496 - KARNATAKA HIGH COURT</title>
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    <description>The High Court dismissed the revision petitions challenging the tax rate on goods sold to MESCOM, affirming the Karnataka Appellate Tribunal&#039;s decision. The Court ruled that the bending process by the assessee did not constitute manufacturing, maintaining the tax liability at four per cent for declared goods. Emphasizing that the goods retained their original category post-bending, the Court ordered a tax refund to the assessee and imposed 12% interest for non-compliance, in line with a previous precedent.</description>
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    <pubDate>Fri, 13 Dec 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=172120</link>
      <description>The High Court dismissed the revision petitions challenging the tax rate on goods sold to MESCOM, affirming the Karnataka Appellate Tribunal&#039;s decision. The Court ruled that the bending process by the assessee did not constitute manufacturing, maintaining the tax liability at four per cent for declared goods. Emphasizing that the goods retained their original category post-bending, the Court ordered a tax refund to the assessee and imposed 12% interest for non-compliance, in line with a previous precedent.</description>
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      <pubDate>Fri, 13 Dec 2013 00:00:00 +0530</pubDate>
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