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    <description>Assessment orders denying exemption and concessional tax on inter-State sales were quashed because the assessee had not been given a further opportunity to produce C declaration forms and supporting documents. The court accepted that the matter required reconsideration after receipt of the declarations, and directed that the assessee be given time to file the C forms. The respondent was then required to decide the claim afresh on merits and in accordance with law.</description>
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      <description>Assessment orders denying exemption and concessional tax on inter-State sales were quashed because the assessee had not been given a further opportunity to produce C declaration forms and supporting documents. The court accepted that the matter required reconsideration after receipt of the declarations, and directed that the assessee be given time to file the C forms. The respondent was then required to decide the claim afresh on merits and in accordance with law.</description>
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