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    <title>2025 (1) TMI 395 - MADRAS HIGH COURT</title>
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    <description>A claim for reimbursement of tax burden arising from services rendered across the pre-GST to GST transition was not granted by direct mandamus. The Court noted that the principle reflected in Section 64A of the Sale of Goods Act, 1930 applies where tax is imposed or increased after contractual arrangements, and permitted the petitioner to approach the respondents for examination of reimbursement on that basis. The matter was left to the competent authorities for consideration in accordance with the tax-variation principle, without a merits determination by the Court.</description>
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    <pubDate>Wed, 05 Jun 2024 00:00:00 +0530</pubDate>
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      <description>A claim for reimbursement of tax burden arising from services rendered across the pre-GST to GST transition was not granted by direct mandamus. The Court noted that the principle reflected in Section 64A of the Sale of Goods Act, 1930 applies where tax is imposed or increased after contractual arrangements, and permitted the petitioner to approach the respondents for examination of reimbursement on that basis. The matter was left to the competent authorities for consideration in accordance with the tax-variation principle, without a merits determination by the Court.</description>
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