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    <description>The tribunal set aside the clarification classifying grinding wheels under a higher tax rate, ruling that they do not fall under the category intended for painting or varnishing materials. The assessment orders imposing a 16% tax rate were annulled for the relevant years, directing the assessing officer to adhere to the tribunal&#039;s decision. The tribunal emphasized that governmental clarifications do not bind courts and ordered compliance with its judgment.</description>
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      <description>The tribunal set aside the clarification classifying grinding wheels under a higher tax rate, ruling that they do not fall under the category intended for painting or varnishing materials. The assessment orders imposing a 16% tax rate were annulled for the relevant years, directing the assessing officer to adhere to the tribunal&#039;s decision. The tribunal emphasized that governmental clarifications do not bind courts and ordered compliance with its judgment.</description>
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