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Jurisdictional High Court's Decision Prevails in Coal Handling Services Cases Amidst High Court Interpretation Conflicts.
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....Cargo Handling services - coal handling system - here a conflict of decisions among High Courts does not relate to interpretation of statutory provisions or a notification (and not vires thereof) the decision of the jurisdictional High Court which has jurisdiction in respect of the authority which adjudicated the matter initially and of the assessee and has taken a particular view of interpretation or proposition of law, must be followed in cases falling within that jurisdiction - Decided in favor of assessee - AT....