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    <description>The Tribunal upheld the validity of a notice issued on September 9, 1999, requiring a petitioner to pay tax up to the base sales volume before availing of a deferral facility for sales tax. The Tribunal emphasized compliance with the terms of the eligibility certificate and agreement, dismissing the original petition and highlighting the necessity of adhering to the agreement unless legally modified.</description>
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      <description>The Tribunal upheld the validity of a notice issued on September 9, 1999, requiring a petitioner to pay tax up to the base sales volume before availing of a deferral facility for sales tax. The Tribunal emphasized compliance with the terms of the eligibility certificate and agreement, dismissing the original petition and highlighting the necessity of adhering to the agreement unless legally modified.</description>
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