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    <description>The Board requires that any doubt about an industry&#039;s eligibility for the statutory priority industry tax relief be referred up the chain-assessing officers to Commissioner and onward to the Board if necessary-prohibiting subordinate officers from treating non listed items as eligible; it also directs review of completed cases where relief may have been wrongly granted and submission of a report detailing reviews, mistakes, tax effect and actions taken.</description>
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      <description>The Board requires that any doubt about an industry&#039;s eligibility for the statutory priority industry tax relief be referred up the chain-assessing officers to Commissioner and onward to the Board if necessary-prohibiting subordinate officers from treating non listed items as eligible; it also directs review of completed cases where relief may have been wrongly granted and submission of a report detailing reviews, mistakes, tax effect and actions taken.</description>
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