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    <title>2008 (8) TMI 134 - HIGH COURT KERALA</title>
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    <description>The respondents, on the facts pleaded before the authorities, were engaged in conducting cardamom auctions and could not be classified as clearing and forwarding agents. The High Court treated the Assistant Solicitor General&#039;s concession on this primary classification issue as determinative, found no need to examine the remaining contentions, and declined to interfere with the concurrent findings of the lower authorities, which had treated the respondents as auctioneers. The appeals were therefore dismissed and the impugned orders were left undisturbed.</description>
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    <pubDate>Wed, 27 Aug 2008 00:00:00 +0530</pubDate>
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      <title>2008 (8) TMI 134 - HIGH COURT KERALA</title>
      <link>https://www.taxtmi.com/caselaws?id=32131</link>
      <description>The respondents, on the facts pleaded before the authorities, were engaged in conducting cardamom auctions and could not be classified as clearing and forwarding agents. The High Court treated the Assistant Solicitor General&#039;s concession on this primary classification issue as determinative, found no need to examine the remaining contentions, and declined to interfere with the concurrent findings of the lower authorities, which had treated the respondents as auctioneers. The appeals were therefore dismissed and the impugned orders were left undisturbed.</description>
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      <pubDate>Wed, 27 Aug 2008 00:00:00 +0530</pubDate>
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