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    <title>2018 (11) TMI 342 - BOMBAY HIGH COURT</title>
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    <description>The Court ruled in favor of the Appellant, a manufacturing company seeking exemption from taxes for sales made from its factory in Ratnagiri. The Court held that the retrospective application of Section 93 of the MVAT Act, as amended in 2009, did not apply to the Appellant as it had fully utilized its entitlement before the amendment came into force. The Court also relied on legal precedents to support the Appellant&#039;s position and invalidated the tax assessment orders, allowing the appeal and exempting the Appellant from taxes for the relevant period.</description>
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    <pubDate>Mon, 29 Oct 2018 00:00:00 +0530</pubDate>
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      <title>2018 (11) TMI 342 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=369999</link>
      <description>The Court ruled in favor of the Appellant, a manufacturing company seeking exemption from taxes for sales made from its factory in Ratnagiri. The Court held that the retrospective application of Section 93 of the MVAT Act, as amended in 2009, did not apply to the Appellant as it had fully utilized its entitlement before the amendment came into force. The Court also relied on legal precedents to support the Appellant&#039;s position and invalidated the tax assessment orders, allowing the appeal and exempting the Appellant from taxes for the relevant period.</description>
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      <pubDate>Mon, 29 Oct 2018 00:00:00 +0530</pubDate>
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