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    <title>2015 (9) TMI 829 - MADHYA PRADESH HIGH COURT</title>
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    <description>The Division Bench at Principal Seat, Jabalpur, ruled in favor of the appellant, holding that the appellant is entitled to the benefit of set off/Input Tax paid on the entire amount of tax paid on the purchase of raw material under Section 14 of the MP VAT Act, 2002. The judgment relied on previous decisions from Gwalior and emphasized the appellant&#039;s entitlement to a tax refund within a specified timeframe, rejecting the application of proportionate liability principles.</description>
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      <description>The Division Bench at Principal Seat, Jabalpur, ruled in favor of the appellant, holding that the appellant is entitled to the benefit of set off/Input Tax paid on the entire amount of tax paid on the purchase of raw material under Section 14 of the MP VAT Act, 2002. The judgment relied on previous decisions from Gwalior and emphasized the appellant&#039;s entitlement to a tax refund within a specified timeframe, rejecting the application of proportionate liability principles.</description>
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