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    <title>1995 (9) TMI 385 - ALLAHABAD HIGH COURT</title>
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    <description>A separately recovered Textile Committee Fee was treated as part of turnover because it was part of the sale price and there was no statutory basis to pass it on to purchasers. Polyester staple fibre waste was taxed as polyester staple fibre, since damaged or waste form did not alter the commodity&#039;s identity in trade. Actual freight rebate, where genuinely allowed, had to be excluded from turnover unless proved fictitious. Interest under section 8(1) applied only to the tax attributable to the Textile Committee Fee, and not to the items on which the assessee succeeded.</description>
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    <pubDate>Sat, 23 Sep 1995 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=186858</link>
      <description>A separately recovered Textile Committee Fee was treated as part of turnover because it was part of the sale price and there was no statutory basis to pass it on to purchasers. Polyester staple fibre waste was taxed as polyester staple fibre, since damaged or waste form did not alter the commodity&#039;s identity in trade. Actual freight rebate, where genuinely allowed, had to be excluded from turnover unless proved fictitious. Interest under section 8(1) applied only to the tax attributable to the Textile Committee Fee, and not to the items on which the assessee succeeded.</description>
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      <pubDate>Sat, 23 Sep 1995 00:00:00 +0530</pubDate>
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