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    <description>The High Court dismissed the appeal, finding no substantial questions of law in either issue raised by the appellant. The judgment emphasized the principles of revenue receipts, deductions under the mercantile system of accountancy, and the correct interpretation of relevant legal precedents in determining the tax treatment of Central sales tax collected by the assessee.</description>
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      <description>The High Court dismissed the appeal, finding no substantial questions of law in either issue raised by the appellant. The judgment emphasized the principles of revenue receipts, deductions under the mercantile system of accountancy, and the correct interpretation of relevant legal precedents in determining the tax treatment of Central sales tax collected by the assessee.</description>
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