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    <title>2017 (12) TMI 1286 - GAUHATI HIGH COURT</title>
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    <description>The court upheld the tax authorities&#039; decision to classify De-Oiled Rice Bran as taxable under the Assam Value Added Tax Act, 2003. It determined that Rice Bran and De-Oiled Rice Bran were the same product, denying tax exemption for De-Oiled Rice Bran. The court referred to relevant provisions and precedents from other High Courts to support its decision, emphasizing consistency in treatment. The petitioner&#039;s appeals and revisions were dismissed, and a cost of Rs. 2000 was imposed for each revision.</description>
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      <title>2017 (12) TMI 1286 - GAUHATI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=353017</link>
      <description>The court upheld the tax authorities&#039; decision to classify De-Oiled Rice Bran as taxable under the Assam Value Added Tax Act, 2003. It determined that Rice Bran and De-Oiled Rice Bran were the same product, denying tax exemption for De-Oiled Rice Bran. The court referred to relevant provisions and precedents from other High Courts to support its decision, emphasizing consistency in treatment. The petitioner&#039;s appeals and revisions were dismissed, and a cost of Rs. 2000 was imposed for each revision.</description>
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      <pubDate>Tue, 19 Dec 2017 00:00:00 +0530</pubDate>
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