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    <title>Court Rules Tiles Used in Flooring Not &quot;Goods in Stock&quot; Under KVAT Rules 135 and 144 Composition Scheme.</title>
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    <description>Entitlement of composition scheme - conditions and restrictions imposed under Rules 135 and 144 of the KVAT Rules, 2005 - they were &quot;goods in stock&quot; - Tiles purchased from the State of Gujarat on payment of Central Sales Tax and fixed in the floor of the Restaurant in question, cannot be said to be &quot;goods in stock&quot; while they can definitely be said to be &quot;goods&quot; as such - HC</description>
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      <description>Entitlement of composition scheme - conditions and restrictions imposed under Rules 135 and 144 of the KVAT Rules, 2005 - they were &quot;goods in stock&quot; - Tiles purchased from the State of Gujarat on payment of Central Sales Tax and fixed in the floor of the Restaurant in question, cannot be said to be &quot;goods in stock&quot; while they can definitely be said to be &quot;goods&quot; as such - HC</description>
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