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    <title>2015 (12) TMI 525 - RAJASTHAN HIGH COURT</title>
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    <description>Exempted goods must be excluded from taxable turnover where the statute so provides under the Rajasthan Sales Tax Act, 1994. Sales of cigarettes and tobacco products notified as exempted goods could not be added to turnover for computing composition fee or exemption fee in lieu of turnover tax, so any demand based on the higher turnover was unsustainable. On the reduced turnover, the fee already deposited was sufficient, and the additional levy and related interest claim could not stand.</description>
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