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    <title>2021 (3) TMI 1083 - TRIPURA HIGH COURT</title>
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    <description>The High Court directs respondents to address valuation discrepancies preventing the issuance of &quot;C&quot; Forms for concessional rate of duty claimed by the petitioner. The Court emphasizes that the taxability of sales should be determined by taxing authorities, not by the respondent, and issues specific directions for resolving discrepancies within a specified timeframe. The Court refrains from deciding on the claim for concessional rate of duty, leaving it to the assessing authority, and clarifies that the petitioner can pursue legal remedies as deemed appropriate.</description>
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    <pubDate>Mon, 22 Mar 2021 00:00:00 +0530</pubDate>
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      <description>The High Court directs respondents to address valuation discrepancies preventing the issuance of &quot;C&quot; Forms for concessional rate of duty claimed by the petitioner. The Court emphasizes that the taxability of sales should be determined by taxing authorities, not by the respondent, and issues specific directions for resolving discrepancies within a specified timeframe. The Court refrains from deciding on the claim for concessional rate of duty, leaving it to the assessing authority, and clarifies that the petitioner can pursue legal remedies as deemed appropriate.</description>
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      <pubDate>Mon, 22 Mar 2021 00:00:00 +0530</pubDate>
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