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    <description>The Tribunal allowed the waiver of pre-deposit and disposed of the appeal after finding that the appellant, a nodal agency for the Government of Gujarat, may not be liable for tax on the transfer fee charged for wind farm transfers. The Tribunal directed the first appellate authority to restore the appeal, emphasizing a reconsideration on merits without solely focusing on non-compliance issues, ensuring a fair examination of the case.</description>
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      <description>The Tribunal allowed the waiver of pre-deposit and disposed of the appeal after finding that the appellant, a nodal agency for the Government of Gujarat, may not be liable for tax on the transfer fee charged for wind farm transfers. The Tribunal directed the first appellate authority to restore the appeal, emphasizing a reconsideration on merits without solely focusing on non-compliance issues, ensuring a fair examination of the case.</description>
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