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    <title>1992 (1) TMI 130 - Supreme Court</title>
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    <description>Provisional sales tax assessments that had not been finalised under Section 10 were required to be reconsidered when later retrospective exemption notifications were issued during the pendency of the appeals. The matter was remitted for fresh final assessment in accordance with law. The substantive questions on the applicability and scope of the exemption notifications, and on the reach of Section 8(2A) to the inter-State sales in dispute, were left open and were not decided in appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=44769</link>
      <description>Provisional sales tax assessments that had not been finalised under Section 10 were required to be reconsidered when later retrospective exemption notifications were issued during the pendency of the appeals. The matter was remitted for fresh final assessment in accordance with law. The substantive questions on the applicability and scope of the exemption notifications, and on the reach of Section 8(2A) to the inter-State sales in dispute, were left open and were not decided in appeal.</description>
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      <pubDate>Fri, 10 Jan 1992 00:00:00 +0530</pubDate>
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