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    <title>2019 (10) TMI 1291 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petitions filed by the tobacco dealers, ruling that the tax exemption for chewing tobacco could not be applied retrospectively. However, the court allowed the writ petitions filed by the dealers in Iron, Steel, Cement, Electric, and Electronic goods, directing that the 2011 amendment to Section 3(4) of the Tamil Nadu Value Added Tax Act, 2006, be applied retrospectively to correct the ambiguity from the 2008 amendment.</description>
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