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    <title>2016 (1) TMI 377 - MADRAS HIGH COURT</title>
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    <description>A writ challenge to an assessment was maintainable despite an appellate remedy because the assessing authority acted on a jurisdictional error and contrary to the statute and departmental circulars. Maize was held to be exempt under the relevant schedule on a product-based basis, and the exemption could not be denied merely because the purchaser used it as poultry feed or waste. The assessment order was therefore set aside and relief granted against the disallowance of exemption.</description>
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      <description>A writ challenge to an assessment was maintainable despite an appellate remedy because the assessing authority acted on a jurisdictional error and contrary to the statute and departmental circulars. Maize was held to be exempt under the relevant schedule on a product-based basis, and the exemption could not be denied merely because the purchaser used it as poultry feed or waste. The assessment order was therefore set aside and relief granted against the disallowance of exemption.</description>
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