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    <title>1998 (9) TMI 611 - PATNA HIGH COURT</title>
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    <description>The High Court set aside the assessment order challenging separate sales tax rates for cement and its packing material, citing the need for a detailed factual investigation following Supreme Court precedents. The case was remitted back to the assessing authority for proper examination based on Raj Sheel v. State of Andhra Pradesh guidelines, emphasizing the importance of determining the true nature of transactions involving cement and gunny bags. The writ petition was allowed with no costs imposed.</description>
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      <description>The High Court set aside the assessment order challenging separate sales tax rates for cement and its packing material, citing the need for a detailed factual investigation following Supreme Court precedents. The case was remitted back to the assessing authority for proper examination based on Raj Sheel v. State of Andhra Pradesh guidelines, emphasizing the importance of determining the true nature of transactions involving cement and gunny bags. The writ petition was allowed with no costs imposed.</description>
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