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    <title>2025 (1) TMI 135 - MADRAS HIGH COURT</title>
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    <description>HC held that petitioner was entitled to concessional tax rate under CST Act, 1956 without furnishing C forms. Court found that since no specific notification was issued under Section 8(5) of CST Act, the conditions under that provision did not apply. The general notification under TNVAT Act, 2006 would govern interstate transactions through Section 8(2) of CST Act. Petitioner granted exemption benefit under the relevant notification. Petition allowed.</description>
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    <pubDate>Wed, 18 Dec 2024 00:00:00 +0530</pubDate>
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      <title>2025 (1) TMI 135 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=764073</link>
      <description>HC held that petitioner was entitled to concessional tax rate under CST Act, 1956 without furnishing C forms. Court found that since no specific notification was issued under Section 8(5) of CST Act, the conditions under that provision did not apply. The general notification under TNVAT Act, 2006 would govern interstate transactions through Section 8(2) of CST Act. Petitioner granted exemption benefit under the relevant notification. Petition allowed.</description>
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      <pubDate>Wed, 18 Dec 2024 00:00:00 +0530</pubDate>
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