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    <description>The High Court allowed the revision, setting aside the Trade Tax Tribunal&#039;s order and restoring the matter to the assessing authority for proper hearing and decision. The Tribunal exceeded its jurisdiction by deciding on the merits instead of remanding the case back to the assessing authority, leading to the High Court&#039;s decision.</description>
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      <description>The High Court allowed the revision, setting aside the Trade Tax Tribunal&#039;s order and restoring the matter to the assessing authority for proper hearing and decision. The Tribunal exceeded its jurisdiction by deciding on the merits instead of remanding the case back to the assessing authority, leading to the High Court&#039;s decision.</description>
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