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    <title>2015 (12) TMI 1249 - DELHI HIGH COURT</title>
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    <description>The High Court set aside the Tribunal&#039;s orders and ruled in favor of the Appellant, allowing the appeal without costs. The Court held that dealers not primarily in the business of motor vehicles could be exempt under Section 6(3) of the DVAT Act, based on a previous judgment clarifying the interpretation of sale price under the Act. The matter was remanded back to the VATO for reassessment in line with this interpretation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=269945</link>
      <description>The High Court set aside the Tribunal&#039;s orders and ruled in favor of the Appellant, allowing the appeal without costs. The Court held that dealers not primarily in the business of motor vehicles could be exempt under Section 6(3) of the DVAT Act, based on a previous judgment clarifying the interpretation of sale price under the Act. The matter was remanded back to the VATO for reassessment in line with this interpretation.</description>
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      <pubDate>Tue, 08 Dec 2015 00:00:00 +0530</pubDate>
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