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2015 (9) TMI 470 - PUNJAB AND HARYANA HIGH COURTExemption from Advance tax – As per notification, exemption application was to be filed if goods were to be disposed of in manner otherwise than by way of sale or by making zero rate sales as provided under section 17, of such goods, or of goods manufactured therefrom – Petitioner submitted that application followed by various reminders was moved by petitioner for exemption of advance tax but no decision has so far been taken thereon – Held that:- after considering material on record and without expressing any opinion on merits of case, respondent No. 4 directed to take decision on application by passing speaking order and after affording opportunity of hearing to petitioner in accordance with law – Decided in favour of petitioner.
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