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    <title>2023 (10) TMI 519 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court ruled in favor of the dealer, holding that they are entitled to a rebate on the entire amount of tax paid on the purchase of cotton seed for manufacturing purposes. Additionally, the court determined that the dealer is entitled to a refund of any excess tax paid at the first stage, over and above the tax payable on the finished goods. The court&#039;s decision was based on previous case law and interpretations of relevant tax laws, ultimately allowing the General Sales Tax Reference in favor of the assessee.</description>
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      <description>The High Court ruled in favor of the dealer, holding that they are entitled to a rebate on the entire amount of tax paid on the purchase of cotton seed for manufacturing purposes. Additionally, the court determined that the dealer is entitled to a refund of any excess tax paid at the first stage, over and above the tax payable on the finished goods. The court&#039;s decision was based on previous case law and interpretations of relevant tax laws, ultimately allowing the General Sales Tax Reference in favor of the assessee.</description>
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