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Case Law Details

Case Name : Robo Silicon Pvt. Ltd. Vs State of Karnataka (Karnataka High Court)
Appeal Number : S.T.R.P.No.24/2019
Date of Judgement/Order : 23/09/2021
Related Assessment Year :
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Robo Silicon Pvt. Ltd. Vs State of Karnataka (Karnataka High Court)

Conclusion:  ‘Common Parlance Test, ‘Marketability Test; ‘Popular Meaning Test’ were tools for interpretation to arrive at a decision on the proper classification of tariff entry. Theref

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