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    <description>The Tribunal allowed the appeal of the assessee, ruling that the land was agricultural and not subject to capital gains tax. Additional grounds and evidence were partially admitted, and the assessment was deemed to lack adequate opportunity for the assessee to be heard.</description>
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      <description>The Tribunal allowed the appeal of the assessee, ruling that the land was agricultural and not subject to capital gains tax. Additional grounds and evidence were partially admitted, and the assessment was deemed to lack adequate opportunity for the assessee to be heard.</description>
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