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Supreme Court Rules No Reassessment of CST Rates for Oil-Cake and De-Oiled Cake; Initial Assessment Stands Valid.
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....Reopening of the CST assessment - rate of CST @2% or 4% - The finding of the High Court as regards oil-cake and de-oiled cake being different products as per the notification is correct. However, the assessee shall reap the benefit of initial assessment as the same could not have been reopened - SC....