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    <title>2017 (3) TMI 696 - MADRAS HIGH COURT</title>
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    <description>The assessment order dated 31.12.2016 imposing tax on the exemption claimed under Section 8 (2-A) of the CST Act was set aside. The matter was remitted back to the respondent for a fresh assessment after providing the petitioner with an opportunity to be heard. The petitioner withdrew the second writ petition, reserving the right to appeal before the Appellate Authority regarding the non-submission of C-declaration forms. The second writ petition was dismissed as withdrawn, and no costs were awarded.</description>
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      <link>https://www.taxtmi.com/caselaws?id=340193</link>
      <description>The assessment order dated 31.12.2016 imposing tax on the exemption claimed under Section 8 (2-A) of the CST Act was set aside. The matter was remitted back to the respondent for a fresh assessment after providing the petitioner with an opportunity to be heard. The petitioner withdrew the second writ petition, reserving the right to appeal before the Appellate Authority regarding the non-submission of C-declaration forms. The second writ petition was dismissed as withdrawn, and no costs were awarded.</description>
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