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    <title>2016 (4) TMI 49 - KARNATAKA HIGH COURT</title>
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    <description>Revisional orders sustaining denial of turnover discount under the Central Sales Tax framework were set aside because the revisional authority did not independently consider the assessee&#039;s objections. The authority had proceeded mainly on an earlier judgment and failed to address the contention that Karnataka Value Added Tax Rules, including Rule 3(2)(c), could not be applied for determining turnover under the Central Sales Tax Act. As the objections were not examined on merits, the order could not stand. The matter was remanded to the revisional authority for fresh consideration in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=325935</link>
      <description>Revisional orders sustaining denial of turnover discount under the Central Sales Tax framework were set aside because the revisional authority did not independently consider the assessee&#039;s objections. The authority had proceeded mainly on an earlier judgment and failed to address the contention that Karnataka Value Added Tax Rules, including Rule 3(2)(c), could not be applied for determining turnover under the Central Sales Tax Act. As the objections were not examined on merits, the order could not stand. The matter was remanded to the revisional authority for fresh consideration in accordance with law.</description>
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      <pubDate>Tue, 09 Feb 2016 00:00:00 +0530</pubDate>
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