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MATIARI SUGAR MILLS LTD. versus COMMISSIONER OF INLAND REVENUE (SALES TAX), HYDERABAD


Section 3 (1A) and 2 (25) Sales Tax Refund Rules, 2000, R8 (2) for tax return memorandum and correction ???? Further tax filing, evidence as per Appellate Tribunal Rules No counter affidavit Was not entered. Refunds were rejected and denied by the department on some important law and factual errors. Prior to the gross misuse of the principles of natural justice the order was withdrawn and the order removed the error and it was directed that the lower authorities return the taxpayers. Invalid amount received

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