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    <title>2019 (3) TMI 1479 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the tax case revisions, ruling that the assessee is liable to pay sales tax only on the amount collected towards the central excise duty component from the other party. The court directed the Assessing Officer to reassess accordingly. It was held that the Assessing Officer lacked sufficient evidence to support the claim of turnover suppression, and the best judgment assessment was deemed unjustified. The court answered the substantial legal question in favor of the assessee without imposing any costs.</description>
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    <pubDate>Thu, 20 Dec 2018 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=377458</link>
      <description>The High Court allowed the tax case revisions, ruling that the assessee is liable to pay sales tax only on the amount collected towards the central excise duty component from the other party. The court directed the Assessing Officer to reassess accordingly. It was held that the Assessing Officer lacked sufficient evidence to support the claim of turnover suppression, and the best judgment assessment was deemed unjustified. The court answered the substantial legal question in favor of the assessee without imposing any costs.</description>
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      <pubDate>Thu, 20 Dec 2018 00:00:00 +0530</pubDate>
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