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    <title>1981 (8) TMI 223 - GOVERNMENT OF INDIA</title>
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    <description>An appellate order that fails to deal with all material grounds and does not record findings on disputed issues affecting assessable value cannot stand as a speaking order. Here, the authority had not addressed the claimed deductions for sales tax and octroi or other grounds raised in appeal, so the order was set aside. The matter was remitted for a fresh de novo hearing with compliance with natural justice and a reasoned decision on every issue raised.</description>
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      <description>An appellate order that fails to deal with all material grounds and does not record findings on disputed issues affecting assessable value cannot stand as a speaking order. Here, the authority had not addressed the claimed deductions for sales tax and octroi or other grounds raised in appeal, so the order was set aside. The matter was remitted for a fresh de novo hearing with compliance with natural justice and a reasoned decision on every issue raised.</description>
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