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    <title>2018 (10) TMI 100 - KERALA HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, a stage carriage operator, in a dispute over the basis for remitting Motor Vehicle Tax. The court held that vehicles registered before 1st October 2017 could pay tax under the unamended provision, allowing the petitioner to pay tax based on seating capacity rather than floor area. The authorities were directed to endorse in the Registration Certificate that the tax was collected based on seating capacity.</description>
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      <description>The court ruled in favor of the petitioner, a stage carriage operator, in a dispute over the basis for remitting Motor Vehicle Tax. The court held that vehicles registered before 1st October 2017 could pay tax under the unamended provision, allowing the petitioner to pay tax based on seating capacity rather than floor area. The authorities were directed to endorse in the Registration Certificate that the tax was collected based on seating capacity.</description>
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