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Central Excise - Highlights / Catch Notes

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Education/S&H cess - Goods cleared by 100% EOU into DTA - double ...

Central Excise

April 23, 2013

Education/S&H cess - Goods cleared by 100% EOU into DTA - double taxation - there can be no objection for double taxation if the legislature has distinctly enacted it, but while interpreting general words of taxation, the same cannot be so interpreted as to tax the subject twice over to the same tax. - AT

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