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    <description>Purchase tax on sugarcane and denial of input tax credit under the Punjab Value Added Tax Act, 2005 were treated as governed by a binding earlier ruling on the identical issue. The matter was not considered open for reconsideration, and the substantial questions of law stood answered against the assessee. The constitutional challenge under Article 266 did not justify departure from the existing precedent. Consequently, the purchase-tax levy and consequential assessment remained upheld, and the challenges failed.</description>
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      <description>Purchase tax on sugarcane and denial of input tax credit under the Punjab Value Added Tax Act, 2005 were treated as governed by a binding earlier ruling on the identical issue. The matter was not considered open for reconsideration, and the substantial questions of law stood answered against the assessee. The constitutional challenge under Article 266 did not justify departure from the existing precedent. Consequently, the purchase-tax levy and consequential assessment remained upheld, and the challenges failed.</description>
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      <pubDate>Wed, 27 Apr 2016 00:00:00 +0530</pubDate>
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