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    <title>2014 (4) TMI 1078 - KARNATAKA HIGH COURT</title>
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    <description>The civil revision petition challenged the Karnataka Appellate Tribunal&#039;s order directing a refund of entry tax paid by the respondent for electrical power tools. The court found the Tribunal&#039;s order lacked a proper distinction between machinery and tools, setting it aside. The case was remanded for fresh consideration in line with a previous judgment, emphasizing the importance of accurate classification under the Karnataka Tax on Entry of Goods Act, 1979. The revision petition was allowed, instructing the Tribunal to expedite the re-examination process within eight months.</description>
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    <pubDate>Thu, 24 Apr 2014 00:00:00 +0530</pubDate>
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      <title>2014 (4) TMI 1078 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=173346</link>
      <description>The civil revision petition challenged the Karnataka Appellate Tribunal&#039;s order directing a refund of entry tax paid by the respondent for electrical power tools. The court found the Tribunal&#039;s order lacked a proper distinction between machinery and tools, setting it aside. The case was remanded for fresh consideration in line with a previous judgment, emphasizing the importance of accurate classification under the Karnataka Tax on Entry of Goods Act, 1979. The revision petition was allowed, instructing the Tribunal to expedite the re-examination process within eight months.</description>
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      <pubDate>Thu, 24 Apr 2014 00:00:00 +0530</pubDate>
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