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    <title>2014 (7) TMI 1174 - KERALA- HIGH COURT</title>
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    <description>The Court allowed the Writ Petition filed by a dealer in gold and jewellery challenging the condition to pay 30% of tax demanded upon re-opening of assessments. The Court referenced a similar case where relief was granted and directed the disposal of the appeal while suspending the recovery process. The judgment emphasized the issues of tax payment conditions, inclusion of CESS in compounding calculations, discretionary interference by the Appellate Authority, and comparison with a previous case where relief was provided. The Court&#039;s decision demonstrated a fair resolution for the petitioner.</description>
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      <description>The Court allowed the Writ Petition filed by a dealer in gold and jewellery challenging the condition to pay 30% of tax demanded upon re-opening of assessments. The Court referenced a similar case where relief was granted and directed the disposal of the appeal while suspending the recovery process. The judgment emphasized the issues of tax payment conditions, inclusion of CESS in compounding calculations, discretionary interference by the Appellate Authority, and comparison with a previous case where relief was provided. The Court&#039;s decision demonstrated a fair resolution for the petitioner.</description>
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      <pubDate>Fri, 11 Jul 2014 00:00:00 +0530</pubDate>
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