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    <description>The Court allowed the appeal, directing the appellant to appear before the Assessing Authority for fresh assessment after submitting the required documents. If the payment of input tax was confirmed, the appellant should be granted the benefit accordingly. The judgment answered the substantial questions of law raised in the appeal and disposed of the case accordingly.</description>
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      <description>The Court allowed the appeal, directing the appellant to appear before the Assessing Authority for fresh assessment after submitting the required documents. If the payment of input tax was confirmed, the appellant should be granted the benefit accordingly. The judgment answered the substantial questions of law raised in the appeal and disposed of the case accordingly.</description>
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