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    <title>2023 (6) TMI 1236 - BOMBAY HIGH COURT</title>
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    <description>Exemption benefits under the cited notifications were treated as available without production of C Forms where the controversy was already covered by the earlier binding decision in Prism Cement and the connected follow-on orders. The Bombay High Court noted that no stay operated against that precedent and applied the same view to the subsequent petition. On that basis, the impugned order denying exemption could not be sustained, and the earlier binding ruling controlled the outcome in the later matter.</description>
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      <link>https://www.taxtmi.com/caselaws?id=439662</link>
      <description>Exemption benefits under the cited notifications were treated as available without production of C Forms where the controversy was already covered by the earlier binding decision in Prism Cement and the connected follow-on orders. The Bombay High Court noted that no stay operated against that precedent and applied the same view to the subsequent petition. On that basis, the impugned order denying exemption could not be sustained, and the earlier binding ruling controlled the outcome in the later matter.</description>
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