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    <title>2015 (11) TMI 81 - Supreme Court</title>
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    <description>The Supreme Court allowed the assessee&#039;s appeal, setting aside the Tribunal&#039;s judgment on the valuation issue, and dismissed the revenue&#039;s appeal, affirming the Tribunal&#039;s decision on the exemption notification. The Court emphasized the importance of adhering to the proper valuation rules and respecting the approvals and certifications from competent authorities regarding exemption notifications.</description>
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