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    <description>The Tribunal partially upheld the decision regarding the eligibility for exemption under section 5(3) of the Central Sales Tax Act, denying the exemption and reinstating the taxable turnover. However, the deletion of turnover based on wastage was upheld, allowing for reasonable deductions. The final taxable turnovers were adjusted accordingly, ensuring compliance with legal standards and maintaining the integrity of the tax assessment process.</description>
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      <description>The Tribunal partially upheld the decision regarding the eligibility for exemption under section 5(3) of the Central Sales Tax Act, denying the exemption and reinstating the taxable turnover. However, the deletion of turnover based on wastage was upheld, allowing for reasonable deductions. The final taxable turnovers were adjusted accordingly, ensuring compliance with legal standards and maintaining the integrity of the tax assessment process.</description>
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