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    <description>The petitions were allowed, and the orders of the Rajasthan Tax Board were set aside. The court directed the Rajasthan Tax Board to decide the appeals on merit, considering the order dated January 15, 1994, to be within the limitation period. The court&#039;s interpretation ensured that the statutory provisions were applied consistently and coherently, preserving the legal remedies available to the assessee.</description>
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      <description>The petitions were allowed, and the orders of the Rajasthan Tax Board were set aside. The court directed the Rajasthan Tax Board to decide the appeals on merit, considering the order dated January 15, 1994, to be within the limitation period. The court&#039;s interpretation ensured that the statutory provisions were applied consistently and coherently, preserving the legal remedies available to the assessee.</description>
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