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    <title>High Court Clarifies TDS Refunds: HVAT Act Sections 27 &amp; 24 Apply Only to Taxable Turnover, Exclude Out-of-State Sales.</title>
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    <description>Refund of excess TDS - construction business - Section 27 &amp; 24 of HVAT Act would be applicable only to the taxable turnover, i.e. after deducting service component and turnover relating to sales outside State in the course of inter-state sales or in the course of import - HC</description>
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