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    <title>2023 (9) TMI 172 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>The court held that taxing &#039;Cutch&#039; at the same rate as &#039;Kattha&#039; before a specific amendment was incorrect and illegal. The judgment ordered the respondents to refund the tax collected on &#039;Cutch&#039; during the specified period to the petitioner, along with interest. The court emphasized the Government&#039;s distinction between &#039;Kattha&#039; and &#039;Cutch&#039;, rejecting the argument that &#039;Cutch&#039; fell under the broader term of &#039;Kattha&#039;. The decision was based on upholding the Government&#039;s recognition of &#039;Cutch&#039; as a distinct product, leading to the refund of taxes collected erroneously.</description>
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    <pubDate>Mon, 21 Aug 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=442550</link>
      <description>The court held that taxing &#039;Cutch&#039; at the same rate as &#039;Kattha&#039; before a specific amendment was incorrect and illegal. The judgment ordered the respondents to refund the tax collected on &#039;Cutch&#039; during the specified period to the petitioner, along with interest. The court emphasized the Government&#039;s distinction between &#039;Kattha&#039; and &#039;Cutch&#039;, rejecting the argument that &#039;Cutch&#039; fell under the broader term of &#039;Kattha&#039;. The decision was based on upholding the Government&#039;s recognition of &#039;Cutch&#039; as a distinct product, leading to the refund of taxes collected erroneously.</description>
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