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    <description>The court dismissed the appeal by the Revenue, affirming that chit transactions were not taxable before 2012, were exempt from tax between 2012 and 2015 based on Supreme Court decisions, and became taxable from 2015 following a legislative amendment. Refund applications by assessees were to be reviewed by authorities, with refund limitations commencing from the date of the judgment.</description>
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      <description>The court dismissed the appeal by the Revenue, affirming that chit transactions were not taxable before 2012, were exempt from tax between 2012 and 2015 based on Supreme Court decisions, and became taxable from 2015 following a legislative amendment. Refund applications by assessees were to be reviewed by authorities, with refund limitations commencing from the date of the judgment.</description>
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