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    <description>Comparable sale instances and the land&#039;s non-agricultural potentiality were treated as relevant for valuing acquired land for industrial development, and the rejection of nearby exemplar sales merely because they involved smaller plots was held to be unjustified. The reference court&#039;s market value finding was restored on the evidence of proximity to developed areas, roads and civic amenities, with the enhanced valuation and statutory benefits maintained for the landowners.</description>
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