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    <title>2019 (7) TMI 1670 - MADRAS HIGH COURT</title>
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    <description>The HC ruled that Lays, Kurkure, and Cheetos are taxable as &quot;savories&quot; at a concessional rate of 2% under the Notification dated 31.07.2013, while Quaker Oats are taxable at 5% as &quot;Porridge.&quot; The Tribunal&#039;s order was set aside, and the case remitted to the AO for fresh orders. Excess tax collected must be refunded with interest within one month. The Assessee&#039;s revision petitions were allowed, closing all connected miscellaneous petitions.</description>
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    <pubDate>Tue, 09 Jul 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=289864</link>
      <description>The HC ruled that Lays, Kurkure, and Cheetos are taxable as &quot;savories&quot; at a concessional rate of 2% under the Notification dated 31.07.2013, while Quaker Oats are taxable at 5% as &quot;Porridge.&quot; The Tribunal&#039;s order was set aside, and the case remitted to the AO for fresh orders. Excess tax collected must be refunded with interest within one month. The Assessee&#039;s revision petitions were allowed, closing all connected miscellaneous petitions.</description>
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