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    <title>2015 (10) TMI 221 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Court ruled in favor of the appellant, finding no unjust enrichment and deeming the Tribunal&#039;s decision legally unsustainable. The judgment extensively analyzed tax liability, unjust enrichment, and legal provisions under the Haryana Value Added Tax Act, addressing issues such as the Revisional Authority&#039;s jurisdiction post-repeal of the Haryana General Sales Tax Act, 1973. The Court scrutinized evidence regarding tax collection from customers and the impact of tax imposition on sales, ultimately concluding that the appellant was not unjustly enriched and overturning the Tribunal&#039;s decision.</description>
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    <pubDate>Mon, 15 Sep 2014 00:00:00 +0530</pubDate>
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      <description>The Court ruled in favor of the appellant, finding no unjust enrichment and deeming the Tribunal&#039;s decision legally unsustainable. The judgment extensively analyzed tax liability, unjust enrichment, and legal provisions under the Haryana Value Added Tax Act, addressing issues such as the Revisional Authority&#039;s jurisdiction post-repeal of the Haryana General Sales Tax Act, 1973. The Court scrutinized evidence regarding tax collection from customers and the impact of tax imposition on sales, ultimately concluding that the appellant was not unjustly enriched and overturning the Tribunal&#039;s decision.</description>
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      <pubDate>Mon, 15 Sep 2014 00:00:00 +0530</pubDate>
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