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    <description>The Tribunal remanded the case for re-adjudication, emphasizing the need for a thorough inquiry to determine the taxability of transactions and rejecting the plea of overlapping taxation by Union and State Governments. It highlighted the importance of assessing each aspect of taxation separately, with penalties based on individual circumstances. The Tribunal found discrepancies in the records and insufficient evidence, providing the Appellant with a fair opportunity to present their case for a conclusive decision.</description>
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