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    <description>The case involved a dispute over the cessation of liability in respect of provision for purchase tax liability for the assessment year 1987-88. The Tribunal directed the Revenue to provide evidence of completion of the sales tax assessment to establish the cessation of purchase tax liability. The Tribunal was granted the authority to remit the matter for further evidence production and decision-making, emphasizing the importance of evidence in determining tax liability.</description>
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      <description>The case involved a dispute over the cessation of liability in respect of provision for purchase tax liability for the assessment year 1987-88. The Tribunal directed the Revenue to provide evidence of completion of the sales tax assessment to establish the cessation of purchase tax liability. The Tribunal was granted the authority to remit the matter for further evidence production and decision-making, emphasizing the importance of evidence in determining tax liability.</description>
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