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Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1969 (6) TMI HC This

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1969 (6) TMI 33 - HC - VAT and Sales Tax

The High Court of Madras dismissed the tax case as the question of exemption was not raised by the assessee before the assessing authority, making it no longer open for consideration by the Tribunal. The Tribunal did not have jurisdiction to allow the exemption question to be raised for the first time.

 

 

 

 

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