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    <description>The appeals were allowed, and the matters were remanded to the Orissa Sales Tax Tribunal for fresh disposal within six months. The Tribunal is directed to conduct a detailed examination of the relevant material and transactions to determine whether the sales under the Time Bound Supply Scheme were inter-State sales or stock transfers.</description>
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      <description>The appeals were allowed, and the matters were remanded to the Orissa Sales Tax Tribunal for fresh disposal within six months. The Tribunal is directed to conduct a detailed examination of the relevant material and transactions to determine whether the sales under the Time Bound Supply Scheme were inter-State sales or stock transfers.</description>
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