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2010 (6) TMI 738 - HC - VAT and Sales TaxWhether the notification, annexure D, is "ex abundanti cautela" the consistent policy of the State, for over few decades exempting un-manufactured tobacco (including tobacco used for the manufacture of beedies) from tax under the KVAT Act? Held that:- The petitions are allowed. The Notification No. FD.167. CSL.2007 dated May 15, 2007, annexure D, issued under sub-section (1) of section 5 of the KVAT Act, 2003, is declared to be ex abundanti cautela effective from April 1, 2007. The notice initiating action for reassessment of tax on sale of beedies followed by the orders of the authorities, the appellate authority and the order of the KVAT in the second appeals are quashed. As a consequence, the State is directed to forthwith refund all the monies paid by the petitioners pursuant to the notice of reassessment
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