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    <description>The High Court of Kerala addressed the eligibility for the compounded rate of tax as a works contractor in the case of TA (VAT) No.369/2017. The Court found inconsistencies in the Tribunal&#039;s findings and remitted the matter back to the Tribunal for a fresh consideration on whether labor charges should be excluded from the turnover. The Court accepted the respondent&#039;s request to remit the issue of excluding labor charges from the turnover calculation. The judgment involved a detailed analysis ensuring a fair examination of the legal issues at hand.</description>
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