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    <title>2011 (8) TMI 1173 - MADRAS HIGH COURT</title>
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    <description>The court allowed all the writ petitions, setting aside the impugned orders and clarifications. The product &#039;Boom Flower&#039; was held to fall under Entry 14 of Part B, taxable at 4%, and not under the Residuary entry. The court emphasized that if two interpretations are possible, the one favoring the assessee should be followed. Connected Miscellaneous Petitions were closed with no costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=181106</link>
      <description>The court allowed all the writ petitions, setting aside the impugned orders and clarifications. The product &#039;Boom Flower&#039; was held to fall under Entry 14 of Part B, taxable at 4%, and not under the Residuary entry. The court emphasized that if two interpretations are possible, the one favoring the assessee should be followed. Connected Miscellaneous Petitions were closed with no costs.</description>
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