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    <title>2019 (11) TMI 826 - KERALA HIGH COURT</title>
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    <description>The court upheld the withdrawal of benefits under Ext.P1 notification for interstate sales of tread rubber, emphasizing statutory compliance and rejecting retrospective application challenges. It affirmed the necessity of sales to registered dealers for exemption under Ext.P8 notification, denying benefits claimed under Ext.P1. The court allowed set off of input credit against output tax for interstate sales, directing reassessment to consider tax paid on input purchases for sales to unregistered dealers, providing an opportunity for the petitioner to benefit from any Amnesty Scheme.</description>
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    <pubDate>Wed, 13 Nov 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=388577</link>
      <description>The court upheld the withdrawal of benefits under Ext.P1 notification for interstate sales of tread rubber, emphasizing statutory compliance and rejecting retrospective application challenges. It affirmed the necessity of sales to registered dealers for exemption under Ext.P8 notification, denying benefits claimed under Ext.P1. The court allowed set off of input credit against output tax for interstate sales, directing reassessment to consider tax paid on input purchases for sales to unregistered dealers, providing an opportunity for the petitioner to benefit from any Amnesty Scheme.</description>
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      <pubDate>Wed, 13 Nov 2019 00:00:00 +0530</pubDate>
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