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    <description>The Tribunal ruled to suspend the recovery of the tax demand raised by the revision order until the appeal was resolved. The decision was based on the conflicting positions of the parties regarding the appellant&#039;s classification as a manufacturer or service provider. The Tribunal emphasized the need for further examination to determine the accurate categorization of the appellant&#039;s activities.</description>
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      <description>The Tribunal ruled to suspend the recovery of the tax demand raised by the revision order until the appeal was resolved. The decision was based on the conflicting positions of the parties regarding the appellant&#039;s classification as a manufacturer or service provider. The Tribunal emphasized the need for further examination to determine the accurate categorization of the appellant&#039;s activities.</description>
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