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    <description>Conflicting factual versions on the revenue-sharing arrangement between the appellant and private bus operators, together with incomplete consideration of the relied-upon public-interest notification, meant the dispute required fresh examination on facts and law. The impugned order was set aside and the matter was remanded for de novo adjudication, with the assessee to be given a reasonable opportunity to place additional evidence if necessary.</description>
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      <description>Conflicting factual versions on the revenue-sharing arrangement between the appellant and private bus operators, together with incomplete consideration of the relied-upon public-interest notification, meant the dispute required fresh examination on facts and law. The impugned order was set aside and the matter was remanded for de novo adjudication, with the assessee to be given a reasonable opportunity to place additional evidence if necessary.</description>
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