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    <title>2018 (7) TMI 1975 - KERALA HIGH COURT</title>
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    <description>The High Court declined to interfere with the Tribunal&#039;s decision on the special rebate allowance, finding no grounds for intervention. Regarding the entitlement to special rebate under Section 12 of the Kerala Value Added Tax Act, the Court ruled in favor of the Revenue, holding that the assessee&#039;s actions disentitled them from the rebate. The Court set aside the orders allowing the special rebate, directing the parties to bear their respective costs.</description>
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      <description>The High Court declined to interfere with the Tribunal&#039;s decision on the special rebate allowance, finding no grounds for intervention. Regarding the entitlement to special rebate under Section 12 of the Kerala Value Added Tax Act, the Court ruled in favor of the Revenue, holding that the assessee&#039;s actions disentitled them from the rebate. The Court set aside the orders allowing the special rebate, directing the parties to bear their respective costs.</description>
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