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    <title>APPEAL TO HIGH COURT - INDIRECT TAX MATTERS</title>
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    <description>An appeal from Appellate Tribunal orders lies to the High Court subject to filing formalities and time limits, with the Court empowered to formulate and decide the substantial question of law presented; the hearing is ordinarily confined to that question, respondents may contest whether such a question arises, the Court may condone delay for sufficient cause and may, for reasons recorded, entertain additional substantial questions of law, deliver reasoned judgment and award costs.</description>
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