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    <title>2019 (5) TMI 223 - MADHYA PRADESH HIGH COURT</title>
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    <description>Warp Knit Fabrics were treated as falling within Entry 48 of Schedule I of the Madhya Pradesh Value Added Tax Act, 2002 because that entry adopts by reference the fabrics specified in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. On that incorporated classification, the goods could not be moved to the residuary fabric entry in Schedule II. The article also notes that writ petitions need not be rejected for alternative remedy where the classification issue has already been determined by the competent higher authority, making an appeal a futile formality. The impugned orders were set aside and relief was granted against levy under the disputed entry.</description>
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      <description>Warp Knit Fabrics were treated as falling within Entry 48 of Schedule I of the Madhya Pradesh Value Added Tax Act, 2002 because that entry adopts by reference the fabrics specified in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. On that incorporated classification, the goods could not be moved to the residuary fabric entry in Schedule II. The article also notes that writ petitions need not be rejected for alternative remedy where the classification issue has already been determined by the competent higher authority, making an appeal a futile formality. The impugned orders were set aside and relief was granted against levy under the disputed entry.</description>
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      <pubDate>Fri, 26 Apr 2019 00:00:00 +0530</pubDate>
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