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    <description>The Court set aside the order disallowing sales return turnover, remitting the matter for fresh assessment. The petitioner&#039;s challenge was upheld, emphasizing the duty of the assessing authority to independently consider evidence and provide a reasonable opportunity for a personal hearing. The Court stressed the importance of due process and consideration of all relevant documents in the assessment process, granting the petitioner two weeks to submit necessary evidence for reevaluation.</description>
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