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    <title>2016 (10) TMI 658 - PATNA HIGH COURT</title>
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    <description>The court dismissed the petitioner&#039;s challenge to assessment orders under the Bihar Value Added Tax Act, 2005 for the mentioned assessment years. The court held that the requirement of Form &quot;F&quot; under the Central Sales Tax Act, 1956 cannot be substituted by other documents to prove branch transfers between offices in Bihar and Jharkhand. Emphasizing strict adherence to statutory requirements, the court ruled that tax exemption is only granted upon furnishing Form &quot;F,&quot; leading to the dismissal of the writ applications.</description>
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    <pubDate>Thu, 11 Aug 2016 00:00:00 +0530</pubDate>
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      <title>2016 (10) TMI 658 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=333638</link>
      <description>The court dismissed the petitioner&#039;s challenge to assessment orders under the Bihar Value Added Tax Act, 2005 for the mentioned assessment years. The court held that the requirement of Form &quot;F&quot; under the Central Sales Tax Act, 1956 cannot be substituted by other documents to prove branch transfers between offices in Bihar and Jharkhand. Emphasizing strict adherence to statutory requirements, the court ruled that tax exemption is only granted upon furnishing Form &quot;F,&quot; leading to the dismissal of the writ applications.</description>
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      <pubDate>Thu, 11 Aug 2016 00:00:00 +0530</pubDate>
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