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    <description>A pending rectification grievance arising from an assessment order should be examined by the assessing authority on merits and in accordance with law. The petitioner had contended that commodities were wrongly grouped under a common description and taxed at an incorrect rate, and that the representation dated 1.4.2013 had not been considered. As the respondent did not dispute that the issue could be looked into by the competent authority, the matter was directed to be decided after granting the petitioner an opportunity of hearing.</description>
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      <description>A pending rectification grievance arising from an assessment order should be examined by the assessing authority on merits and in accordance with law. The petitioner had contended that commodities were wrongly grouped under a common description and taxed at an incorrect rate, and that the representation dated 1.4.2013 had not been considered. As the respondent did not dispute that the issue could be looked into by the competent authority, the matter was directed to be decided after granting the petitioner an opportunity of hearing.</description>
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