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    <title>2023 (8) TMI 986 - MADRAS HIGH COURT</title>
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    <description>The court set aside the impugned order regarding the levy of luxury tax, directing reassessment considering the unjust enrichment principle. The respondent was instructed to determine if the tax amount should be retained by the State Government. The judgment referenced Supreme Court decisions and allowed the writ petition with observations, without awarding costs.</description>
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      <description>The court set aside the impugned order regarding the levy of luxury tax, directing reassessment considering the unjust enrichment principle. The respondent was instructed to determine if the tax amount should be retained by the State Government. The judgment referenced Supreme Court decisions and allowed the writ petition with observations, without awarding costs.</description>
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